International Standard on Auditing (New Zealand) 240

This standard deals with the auditor’s responsibilities relating to fraud in an audit of financial statements.

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Applicable for audits of financial statements for periods as indicated. Versions prior to the previous version can be found on the archive page.

• ISA (NZ) 240 – Periods beginning on or after 15 Dec 2023

  Date of issue: Jul 2011

  Date compiled: Jun 2023

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New version not yet mandatory

• ISA (NZ) 240 – Periods beginning on or after
  15 Dec 2026

  Date of issue: Dec 2025

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Previous version

• ISA (NZ) 240 – Periods beginning on or after 15 Dec 2021 (early adoption permitted)

  Date of issue: Jul 2011

  Date compiled: Jun 2021

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  Additional materials

  IAASB Non Authoritative Guidance: The Fraud Lens- Interactions Between ISA 240 Other ISAs

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