International Standard on Auditing (New Zealand) 300

Planning an Audit of Financial Statements


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Deals with the auditor’s responsibility to plan an audit of financial statements.

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) 300 – 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) 300 – Periods beginning on or after
    15 Dec 2026

    Date of issue: Feb 2026

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    Additional materials

    ISA (NZ) 300 (2026) marked up version

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    Explanation for decision made Reissued ISAs (NZ)

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Previous version

  • ISA (NZ) 300 – Periods beginning on or after
    15 Dec 2022 (early adoption permitted)

    Date of issue: Jul 2011

    Date compiled: May 2022

    Download

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