ISA (NZ) 810

Deals with the auditor’s responsibilities relating to an engagement to report on summary financial statements derived from financial statements audited in accordance with ISAs (NZ) by that same auditor.

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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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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) 810 (Revised) – Effective on 15 Jul 2020 (early adoption permitted)

  Date of issue: Sept 2016

  Date compiled: Jun 2020

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New version not yet mandatory

• ISA (NZ) 810 – Periods beginning on or after
  15 Dec 2026

  Date of issue: Feb 2026

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  Additional material: ISA (NZ) 810 (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) 810 (Revised) – Periods ending on or after 15 Dec 2016

  Date of issue: Sept 2016

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