ISAE (NZ) 3420
Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus
This International Standard on Assurance Engagements (New Zealand) (ISAE(NZ)) deals with reasonable assurance attestation engagements undertaken by an assurance practitioner to report on the responsible party’s compilation of pro forma financial information included in a prospectus. The ISAE(NZ) applies where:
- Such reporting is required by securities law or the regulation of the securities exchange (“relevant law or regulation”) in the jurisdiction in which the prospectus is to be issued; or
- This reporting is generally accepted practice in such jurisdiction.