NZ AS 1

The Audit of Service Performance Information

Deals with the auditor's responsibilities with respect to service performance information when an auditor is engaged to audit the general purpose financial report.


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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. 

Previous versions

  • 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

  • NZ AS 1 – Periods beginning on or after 1 Jan 2021 (early adoption permitted)

    Date of issue: Feb 2019

    Date compiled: 23 Jun 2020

  • NZ AS 1 – Periods beginning on or after
    1 Jan 2021 (early adoption permitted)

    Date of issue: Feb 2019

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