International Standard on Related Services (New Zealand) 4400

Agreed-upon Procedures Engagements


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Deals with the practitioner’s responsibilities when engaged to perform an agreed-upon procedures engagement, and the form and content of the agreed-upon procedures report.

Applicable for periods as indicated. Versions prior to the previous version can be found on the archive page.

  • ISRS (NZ) 4400 – Engagements beginning on or after
    15 Dec 2022

    Date of issue: Feb 2021

    Date compiled: May 2022

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    Principal standard

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    Amending standard

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New version not yet mandatory

  • ISRS NZ 4400 – Periods beginning on or after
    15 Dec 2026

    Date of issue: Apr 2026

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    Additional materials

    ISRS NZ 4400 marked – Periods beginning on or after 15 Dec 2026

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Previous versions

  • ISRS (NZ) 4400 – This standard is effective for agreed-upon procedures engagements for which the terms of the engagement are agreed on or after 1 Jan 2022 (early adoption permitted)

    Date of issue: Feb 2021

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