ISRS (NZ) 4400

Deals with the practitioner’s responsibilities when engaged to perform an agreed-upon procedures engagement, and the form and content of the agreed-upon procedures report.

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Applicable for periods as indicated. Also applies to subsequent periods until that standard is superseded by a new/amended/revised standard. 

• ISRS (NZ) 4400 – Engagements beginning on or after
  15 Dec 2022

  Date of issue: Feb 2021

  Date compiled: May 2022

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Previous versions

• ISRS (NZ) 4400 – This standard is effective for agreed-upon procedures engagements for which the terms of the engagement are agreed on or after 1 Jan 2022 (early adoption permitted)

  Date of issue: Feb 2021

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