Archived Standards

Auditing Review Professional & Ethical Other Assurance Archived Standards

These are Auditing & Assurance standards that have been superseded.

You may need to refer to them if you are providing assurance for periods to which these standards relate.


The XRB assumed the responsibility for issuing auditing and assurance standards on 1 July 2011.

The XRB Board met on 1 July and approved for issue a suite of auditing and assurance standards.  The auditing and assurance standards issued on 1 July 2011 apply to assurance engagements for periods beginning on or after 1 September 2011.

Prior to that date, auditing and assurance standards were prepared by the then New Zealand Institute of Chartered Accountants’ (NZICA) Professional Standards Board (PSB).   

If you are providing assurance for prior periods, you may need to refer to the audit and assurance standards and guidance page on their website - now the Chartered Accountants Australia New Zealand (CAANZ) - for previous auditing and assurance standards.