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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.

  • ISA (NZ) 810 (Revised) – Periods ending on or after 15 Dec 2016

    Date of issue: Sep 2016

Previous Versions

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

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