ISA (NZ) 600

Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors)

Deals with special considerations that apply to group audits, in particular those that involve component auditors.


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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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) 600 – Periods beginning on or after 15 Dec 2021 (early adoption permitted)

    Date of issue: Jul 2011

    Date compiled: 22 Jun 2021

New version not yet mandatory

  • ISA (NZ) 600 (Revised) – Periods beginning on or after 15 December 2023 (early adoption permitted)

    Date of issue: Jun 2022

  • Conforming and Consequential amendments arising from ISA NZ 600 (Revised)

    Date of issue: Jun 2022

Previous versions

  • ISA (NZ) 600 – Effective on 15 Jul 2020 (early adoption permitted)

    Date of issue: Jul 2011

    Date compiled: 23 Jun 2020