NZ SRE 2410 (Revised)

Review of Financial Statements Performed by the Independent Auditor of the Entity

Deals with the auditor’s responsibilities when an auditor undertakes an engagement to review the financial statements of an audit client, and on the form and content of the auditor’s review report.

The term “auditor” is used throughout this NZ SRE 2410, not because the auditor is performing an audit function but because the scope of this NZ SRE 2410 is limited to a review performed by the independent auditor of the financial statements of the entity.


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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.

  • NZ SRE 2410 (Revised) – Periods ending on or after 31 Dec 2020 (early adoption permitted)

    Date of issue: Jun 2020


    Additional material: Explanations for decisions made NZ SRE 2410 (Revised)

Amendments

  • Annual Improvements and Conforming and Consequential Amendments to Domestic Assurance Standards – Periods beginning on or after
    15 Dec 2022 (early adoption permitted)

    Date of issue: May 2022

New version not yet mandatory

  • NZ SRE 2410 (Revised) – Periods beginning on or after
    15 Dec 2022 (early adoption permitted)

    Date of issue: Jun 2020

    Date compiled: 15 May 2022

Previous version

  • NZ SRE 2410 – Effective on 15 Dec 2016

    Date of issue: Dec 2013

    Date compiled: 31 Oct 2016