ISRS (NZ) 4400

Agreed-upon Procedures Engagements

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.

Current version

  • 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

Amendments

  • Conforming and Consequential Amendments to Other Standards as a Result of the New and Revised Quality Management Standards – Periods beginning on or after
    15 Dec 2022 (early adoption permitted)

    Date of issue: May 2022

New version not yet mandatory

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

    Date of issue: Feb 2021

    Date compiled: 15 May 2022