ISA (NZ) 810 (Revised) Engagements to Report on Summary Financial Statements

  • Auditing

Deals with the auditor’s responsibilities relating to an engagement to report on summary financial statements derived from financial statements audited in accordance with ISAs (NZ) by that same auditor.


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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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) 810 (Revised) – Periods ending on or after 15 Dec 2016

    Date of issue: Sep 2016

New version not yet mandatory

  • ISA (NZ) 810 (Revised) – Periods beginning on or after 15 Jul 2020 (early adoption permitted)

    Date of issue: Sep 2016 Date compiled: 23 Jun 2020

Previous version

  • ISA (NZ) 810 – Periods beginning on or after
    1 Jul 2014

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