ISA (NZ) 260 (Revised)

Communication with Those Charged with Governance

Deals with the auditor’s responsibility to communicate with those charged with governance in an audit of financial statements.

Effective for audits of financial statements for periods as indicated. Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.

  • ISA (NZ) 260 (Revised) – Effective on 15 Jul 2020

    Date of issue: Oct 2017

    Date compiled: 23 Jun 2020


  • Conforming and Consequential Amendments arising from ISA (NZ) 315 (Revised 2019) – Periods beginning on or after 15 Dec 2021 (early adoption permitted)

    Date of issue: Apr 2020

Previous version

  • ISA (NZ) 260 (Revised) – Periods beginning on or after
    15 Dec 2019

    Date of issue: Oct 2015

    Date compiled: 8 Nov 2018