ISA (NZ) 560

Subsequent events

This Standard deals with the auditor’s responsibilities relating to subsequent events 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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.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) 560 – Periods ending on or after 15 Dec 2016

    Date of issue: Jul 2011

    Date compiled: 31 Oct 2015

  • ISA (NZ) 560 – Periods beginning on or after 1 Jul 2014

    Date of issue: Jul 2011

    Date compiled: 31 Dec 2013

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

    Date of issue: Oct 2015

  • ISA (NZ) 560 – Periods beginning on or after
    1 Sep 2011

    Date of issue: Jul 2011

    Date compiled to: 1 Jul 2011


    Additional material: Comparison to ISA 560