ISA (NZ) 220 (Revised)

Quality Management for an Audit of Financial Statements

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.


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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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 2022 (early adoption permitted)

    Date of issue: Jul 2021

    Date compiled: 15 May 2022

Previous version

  • ISA (NZ) 220 – Effective on 15 Jul 2020

    Date of issue: Jul 2011

    Date compiled: 23 Jun 2020