ISAE (NZ) 3420 Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus

  • Other Assurance
  • Archived Standards

This International Standard on Assurance Engagements (New Zealand) (ISAE(NZ)) 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.
  • ISAE (NZ) 3420 – Engagements beginning on or after 1 Jan 2014

    Date of issue: Jul 2012 Date compiled to: 31 Dec 2013
  • ISAE (NZ) 3420 – Engagements beginning on or after 31 Mar 2013

    Date of issue: Jul 2012 Date compiled to: 31 Mar 2013
  • ISAE (NZ) 3420 – Engagements beginning on or after 31 Mar 2013

    Date of issue: Jul 2012