ISA (NZ) 265

Communicating Deficiencies in Internal Control to those Charged with Governance and Management

This Standard deals with the auditor’s responsibility to communicate appropriately to those charged with governance and management deficiencies in internal control that the auditor has identified 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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. 

  • ISA (NZ) 265 – Periods beginning on or after
    1 Apr 2014

    Date of issue: Jul 2011

    Date compiled: 28 Feb 2014

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

    Date of issue: Oct 2015

  • ISA (NZ) 265 – Periods ending on or after
    15 Dec 2013

    Date of issue: Jul 2011

    Date compiled to: 30 Apr 2013


    Additional material: Mark up of compiled ISA (NZ) 265
  • ISA (NZ) 265 – Periods beginning on or after
    1 Sep 2011

    Date of issue: Jul 2011

    Date compiled to: 1 Jul 2011


    Additional material: Comparison to ISA 265