NZ AS 1

The Audit of Service Performance Information


View this Standard in the Standards Navigator

Standard and amendments

Guidance material

This standard deals with the auditor’s responsibilities with respect to service performance information when an auditor is engaged to audit the service performance information concurrently with the financial statements.


Applicable 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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.

  • NZ AS 1 (Revised) – Periods beginning on or after
    1 Jan 2024

    Date of issue: Jul 2023


    Additional materials

    NZ AS 1 (Revised) Basis for Conclusions

New versions not yet mandatory

  • NZ AS 1 – Periods beginning on or after
    15 Dec 2026

    Date of issue: Apr 2026


    Additional materials

    NZ AS 1 marked – Periods beginning on or after 15 Dec 2026

Previous version

  • NZ AS 1 – Periods beginning on or after
    1 Jan 2024

    Date of issue: Feb 2019

    Date compiled: Jul 2023