Recent Approvals

Recent and amending standards issued by the NZAuASB.

Effective dates are fully set out in the relevant standard or amending standard. 

2017         2016

2019


Auditing


IssuedStandard/Amending standardEffective date
Access the document
Feb 2019 NZ AS 1 The Audit of Service Performance Information Jan 2021  NZ AS 1

2018


Auditing


IssuedStandard/Amending standardEffective date1Access the document
Nov 2018 ISA (NZ) 540 (Revised) Dec 2019   ISA (NZ) 540 (Revised)


Professional & Ethical


IssuedStandard/Amending standardEffective date1Access the document
Feb 2018 Long Association and Public Interest Entity Amendments to PES 1 (Revised) Dec 2018  PES 1 (Revised)

2017 


Other Assurance


IssuedStandard/Amending standardEffective date1Access the document
 Mar 2017 SAE 3100 (Revised) Assurance Engagements on Compliance  Jan 2018  SAE 3100 (Revised)

2016


Auditing


IssuedStandard/Amending standardEffective date1Access the document
Nov 2016 ISA (NZ) 250 (Revised) Consideration of Laws and Regulations in an Audit of Financial Statements   Dec 2017  ISA (NZ) 250 (Revised) 
Sep 2016 ISA (NZ) 810 (Revised) Engagements to Report on Summary Financial Statements   Dec 2016   ISA (NZ) 810 (Revised) 
Sep 2016  ISA (NZ) 805 (Revised) Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement  Dec 2016   ISA (NZ) 805 (Revised) 
Sep 2016 ISA (NZ) 800 (Revised) Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks  Dec 2016  ISA (NZ) 800 (Revised)


Professional & Ethical


IssuedStandard/Amending standardEffective date1Access the document
Aug 2016 Amendments to PES 1 (Revised) Non-compliance with Laws and Regulations Jul 2017   PES 1 (Revised)

Annual Improvements


AuditingReviewProfessional & Ethical


IssuedStandard/Amending standardEffective date1Access the document
Nov 2016 Annual Improvements (includes changes to ISAs (NZ), NZ SRE and PESs Dec 2016  Annual Improvements