ISA (NZ) 220

Deals with the specific responsibilities of the auditor regarding quality management at the engagement level for an audit of financial statements, and the related responsibilities of the engagement partner.

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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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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) 220 (Revised) – Periods beginning on or after 15 Dec 2023

  Date of issue: Jul 2021

  Date compiled: Jun 2023

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New version not yet mandatory

• ISA (NZ) 220 – Periods beginning on or after
  15 Dec 2026

  Date of issue: Feb 2026

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  Additional material: ISA (NZ) 220 (2026) marked up version

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• Explanation for decision made Reissued ISAs (NZ)

  Date of issue: Feb 2026

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Previous version

• ISA (NZ) 220 (Revised) – Periods beginning on or after 15 Dec 2022 (early adoption permitted)

  Date of issue: Jul 2021

  Date compiled: May 2022

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