ISA (NZ) 300

Planning an Audit of Financial Statements

This page contains archived copies of the above standard. For the current version of this standard, please refer to ISA (NZ) 300 - Current version


Applicable 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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.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) 300 – Periods beginning on or after 15 Dec 2021 (early adoption permitted)

    Date of issue: Jul 2011

    Date compiled: Jun 2021

  • ISA (NZ) 300 – Effective on 15 Jul 2020

    Date of issue: Jul 2011

    Date compiled: Jun 2020

  • ISA (NZ) 300 – Periods ending on or after
    15 Dec 2016

    Date of issue: Jul 2011

    Date compiled: Oct 2015

  • ISA (NZ) 300 – Periods beginning on or after
    1 Jul 2014

    Date of issue: Jul 2011

    Date compiled: Dec 2013

  • ISA (NZ) 300 – Periods ending on or after
    15 Dec 2013

    Date of issue: Jul 2011

    Date compiled to: Apr 2013


    Additional material: Mark up of compiled ISA (NZ) 300
  • ISA (NZ) 300 – Periods beginning on or after
    1 Sep 2011

    Date of issue: Jul 2011

    Date compiled to: Jul 2011


    Additional material: Comparison to ISA 300