International Standard on Auditing (New Zealand) 700

Forming an Opinion and Reporting on Financial Statements


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Deals with the auditor’s responsibility to form an opinion on the 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 700 (Revised) – Periods beginning on or after 15 Dec 2024

    Date of issue: Oct 2015

    Date compiled to: Oct 2024

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New version not yet mandatory

  • ISA (NZ) 700 – Periods beginning on or after
    15 Dec 2026

    Date of issue: Feb 2026

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    Additional materials

    ISA (NZ) 700 (2026) marked up version

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    Explanation for decision made Reissued ISAs (NZ)

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Previous version

  • ISA (NZ) 700 (Revised) – Periods beginning on or after
    1 Jan 2024

    Date of issue: Oct 2015

    Date compiled: Feb 2024

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