ISA (NZ) 560 Subsequent Events

  • Auditing

Deals with the auditor’s responsibilities relating to subsequent events 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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.

  • ISA (NZ) 560 – Periods ending on or after 15 Dec 2016

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

Amendments

  • Amendment to ISA (NZ) 560 Subsequent-Events – Periods beginning on or after 15 Jul 2020 (early adoption permitted)

    Date of issue: Feb 2020

New Version Not Yet Mandatory

  • ISA (NZ) 560 – Periods beginning on or after 1 Jul 2020 (early adoption permitted)

    Date of issue: Feb 2020 Date compiled: 27 Feb 2020

Previous version

  • ISA (NZ) 560 – Periods beginning on or after
    1 Jul 2014

    Date of issue: Jul 2011 Date compiled: 31 Dec 2013