International Standard on Auditing (New Zealand) 800

Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks


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Deals with special considerations in the application of those ISAs (NZ) to an audit of financial statements prepared in accordance with a special purpose framework.

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) 800 (Revised) – Periods beginning on or after 15 Dec 2021 (early adoption permitted)

    Date of issue: Sept 2016

    Date compiled: Apr 2021

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New version not yet mandatory

  • ISA (NZ) 800 – Periods beginning on or after
    15 Dec 2026

    Date of issue: Feb 2026

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    Additional materials

    ISA (NZ) 800 (2026) marked up version

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    Explanation for decision made Reissued ISAs (NZ)

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Previous version

  • ISA (NZ) 800 (Revised) – Effective on 15 Jul 2020 (early adoption permitted)

    Date of issue: Sept 2016

    Date compiled: Jun 2020

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