ISA (NZ) 720 (Revised)

The Auditor's Responsibility Relating to Other Information

Deals with the auditor’s responsibilities relating to other information, whether financial or non-financial information (other than financial statements and the auditor’s report thereon), included in an entity’s annual 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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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) 720 (Revised) – Periods beginning on or after
    15 Dec 2022 (early adoption permitted)

    Date of issue: Oct 2015

    Date compiled: 15 May 2022

Previous version

  • ISA NZ 720 (Revised) – Periods beginning on or after 15 Dec 2021 (early adoption permitted)

    Date of issue: Oct 2015

    Date compiled: 22 Jun 2021