ISA (NZ) 805

Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement


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Deals with special considerations in the application of those ISAs (NZ) to an audit of a single financial statement or of a specific element, account or item of a financial statement.

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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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) 805 (Revised) – Periods beginning on or after 15 Dec 2023

    Date of issue: Sept 2016

    Date compiled: Jun 2023

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New version not yet mandatory

  • ISA NZ 805 – Periods beginning on or after
    15 Dec 2026

    Date of issue: Feb 2026

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    Additional material: ISA (NZ) 805 (2026) marked up version

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  • Explanation for decision made Reissued ISAs (NZ)

    Date of issue: Feb 2026

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Previous version

  • ISA (NZ) 805 (Revised) – Periods beginning on or after
    15 Dec 2022 (early adoption permitted)

    Date of issue: Sept 2016

    Date compiled: May 2022

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