Deals with the auditor’s responsibilities in the audit of financial statements relating to going concern and the implications for the auditor’s report.


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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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) 570 (Revised) – Periods beginning on or after 15 Dec 2024

    Date of issue: Oct 2015

    Date compiled: Oct 2024


    Additional material: Going concern flowchart

New version not yet mandatory

  • ISA (NZ) 570 – Periods beginning on or after
    15 Dec 2026

    Date of issue: Dec 2025


    Additional material: flow chart: the auditor's decision-making process for going concern

Previous version

  • ISA (NZ) 570 (Revised) – Periods beginning on or after 15 Dec 2023

    Date of issue: Oct 2015

    Date compiled: Jun 2023