Archived Auditing Standards Amendments

This page contains archived copies of amendments to Auditing Standards. For current Auditing Standards, please refer to Auditing Standards - Current versions

Applicable for periods as indicated. Also applies to subsequent periods until that standard is superseded by a new/amended/revised standard. 

  • 2022 Amendment to NZ AS 1 The Audit of Service Performance Information

    Date of issue: Jun 2022

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  • 2021 Amendment to NZ AS 1 – The amendment defers the effective date of NZ AS 1 until 1 January 2022 (early adoption permitted)

    Date of issue: Dec 2021

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  • Conforming Amendments arising from Quality Management Project – Periods beginning on or after 15 Dec 2022 (early adoption permitted) – Periods beginning on or after
    15 Dec 2022 (early adoption permitted)

    Date of issue: Jul 2021

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  • Conforming and Consequential Amendments arising from the revised PES 1 – Effective on 15 Jul 2020

    Date of issue: Jun 2020

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  • Conforming and Consequential Amendments arising from ISA (NZ) 315 (Revised 2019) – Periods beginning on or after 15 Dec 2021 (early adoption permitted)

    Date of issue: Apr 2020

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  • Amendment to ISA (NZ) 560 Subsequent-Events – Periods beginning on or after 15 Jul 2020 (early adoption permitted)

    Date of issue: Feb 2020

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  • Conforming and Consequential Amendments arising from ISA (NZ) 540 (Revised) – Periods beginning on or after 15 Dec 2019 (early adoption permitted)

    Date of issue: Nov 2018

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  • NOCLAR NZ Conforming Amendments – Periods ending on or after 15 Dec 2017

    Date of issue: Nov 2016

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  • Annual Improvements 2016 – Effective on 15 Dec 2016

    Date of issue: Nov 2016

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  • Conforming Amendments (from the auditor reporting project) – Periods ending on or after 15 Dec 2016

    Date of issue: Oct 2015

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  • Amending Standards (from the disclosures project) – Periods ending on or after 15 Dec 2016

    Date of issue: Oct 2015

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  • Amending Standard – Periods ending on or after
    15 Dec 2016

    Date of issue: Sept 2015

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  • Legislative Amendments – This version is effective for reporting periods beginning on or after 1 Apr 2014

    Date of issue: Feb 2014

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  • Omnibus Amendments – Periods ending on or after 31 Dec 2014

    Date of issue: Sept 2013

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*Additional Material is restricted to those with NZ-assigned IP addresses only.
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