ISA (NZ) 600 (Revised)

Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors)


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Deals with special considerations that apply to a group audit, including in those circumstances when component auditors are involved.

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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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) 600 (Revised) – Periods beginning on or after
    15 Dec 2023 (early adoption permitted)

    Date of issue: Jun 2022

    Date compiled: May 2023

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    Additional material: Group Audits Q&A

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Previous versions

  • ISA (NZ) 600 – Periods beginning on or after
    1 Jan 2023 Application is permitted for earlier accounting periods that end after 22 June 2023

    Date of issue: Jul 2011

    Date compiled: May 2023

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