ISA (NZ) 710

Comparative Information – Corresponding Figures and Comparative Financial Statements

Deals with the auditor’s responsibilities relating to comparative information 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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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) 710 – 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

New version not yet mandatory

  • ISA (NZ) 710 – Periods beginning on or after 15 Dec 2023

    Date of issue: Jul 2011

    Date compiled: Jun 2023

Previous version

  • ISA (NZ) 710 – Periods ending on or after
    15 Dec 2016

    Date of issue: Jul 2011

    Date compiled: Oct 2015