ISAE (NZ) 3000 (Revised) Assurance Engagements Other than Audits or Reviews of Historical Financial Information

This International Standard on Assurance Engagements (New Zealand) (ISAE (NZ)) deals with assurance engagements other than audits or reviews of historical financial information.

These are dealt with in International Standards on Auditing (New Zealand) (ISAs (NZ)), International Standard on Review Engagement (New Zealand) (ISRE (NZ)) and New Zealand Standard on Review Engagement (NZ SRE) respectively.


  • ISAE (NZ) 3000 (Revised) – Effective on 15 Jul 2020 (early adoption permitted)

    Date of issue: Jul 2014 Date compiled: 23 Jun 2020

Previous version

  • ISAE (NZ) 3000 (Revised) – Engagements beginning on or after 15 Dec 2017

    Date of issue: Jul 2014 Date compiled: 31 Dec 2016