ISA (NZ) 260 (Revised)

Communication with Those Charged with Governance

Deals with the auditor’s responsibility to communicate with those charged with governance in an audit of financial statements.


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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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) 260 – Periods beginning on or after
    15 Dec 2022 (early adoption permitted)

    Date of issue: Oct 2015

    Date compiled: 15 May 2022

Previous version

  • ISA (NZ) 260 (Revised) – Effective on 15 Jul 2020

    Date of issue: Oct 2015

    Date compiled: 23 Jun 2020