ISA (NZ) 240

The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements

Deals with the auditor’s responsibilities relating to fraud in an audit of financial statements.


Effective 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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.

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

    Date of issue: Nov 2016

  • ISA (NZ) 240 – Periods beginning on or after
    15 Dec 2019

    Date of issue: Jul 2011

    Date compiled: 8 Nov 2018

  • 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

  • ISA (NZ) 240 – Periods ending on or after
    15 Dec 2017

    Date of issue: Jul 2011

    Date compiled: 31 Oct 2016

  • ISA (NZ) 240 – Periods beginning on or after
    1 Apr 2014

    Date of issue: Jul 2011

    Date compiled: 28 Feb 2014

  • ISA (NZ) 240 – Periods ending on or after
    15 Dec 2016

    Date of issue: Jul 2011

    Date compiled: 31 Oct 2015

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

    Date of issue: Oct 2015

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

    Date of issue: Oct 2015

  • ISA (NZ) 240 – Periods beginning on or after
    1 Jul 2014

    Date of issue: Jul 2011

    Date compiled to: 31 Dec 2013

  • ISA (NZ) 240 – Periods ending on or after
    15 Dec 2013

    Date of issue: Jul 2011

    Date compiled to: 30 Apr 2014


    Additional material: Mark up of compiled ISA (NZ) 240
  • ISA (NZ) 240 – Periods beginning on or after
    1 Sep 2011

    Date of issue: Jul 2011

    Date compiled to: 1 Jul 2011


    Additional material: Comparison to ISA 240