ISA (NZ) 265 Communicating Deficiencies in Internal Control to those Charged with Governance and Management

  • Auditing

Deals with the auditor’s responsibility to communicate appropriately to those charged with governance and management deficiencies in internal control that the auditor has identified in an audit of financial statements.


Effective for audits 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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.

  • ISA (NZ) 265 – Periods ending on or after
    15 Dec 2016

    Date of issue: Jul 2011 Date compiled: 31 Oct 2015

Previous Versions

  • ISA (NZ) 265 – Periods beginning on or after
    1 Apr 2014

    Date of issue: Jul 2011 Date compiled: 28 Feb 2014