ISA (NZ) 210

Agreeing the Terms of Audit Engagements


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Deals with the auditor’s responsibilities in agreeing the terms of the audit engagement with management and, where appropriate, those charged with governance.


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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.

  • ISA (NZ) 210 – Periods beginning on or after
    1 Jan 2024

    Date of issue: Jul 2011

    Date compiled: Feb 2024

New version not yet mandatory

  • ISA (NZ) 210 – Periods beginning on or after
    15 Dec 2026

    Date of issue: Feb 2026


    Additional material: ISA (NZ) 210 (2026) marked up version
  • Explanation for decision made Reissued ISAs (NZ)

    Date of issue: Feb 2026

Previous version

  • ISA (NZ) 210 – Periods beginning on or after
    1 Jan 2023 Application is permitted for earlier accounting periods that end after 22 June 2023

    Date of issue: Jul 2011

    Date compiled: May 2023