ISAE (NZ) 3420
Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus
Deals with reasonable assurance attestation engagements undertaken by an assurance practitioner to report on the responsible party’s compilation of pro forma financial information included in a prospectus.
The ISAE (NZ) applies where:
- Such reporting is required by securities law or the regulation of the securities exchange (“relevant law or regulation”) in the jurisdiction in which the prospectus is to be issued; or
- This reporting is generally accepted practice in such jurisdiction.