International Standard on Auditing (New Zealand) 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.

---

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) 810 (Revised) – Effective on 15 Jul 2020 (early adoption permitted)

  Date of issue: Sept 2016

  Date compiled: Jun 2020

  Download

New version not yet mandatory

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

  Date of issue: Feb 2026

  Download

  ---

  Additional materials

  ISA (NZ) 810 (2026) marked up version

  Download

  Explanation for decision made Reissued ISAs (NZ)

  Download

Previous version

• ISA (NZ) 810 (Revised) – Periods ending on or after 15 Dec 2016

  Date of issue: Sept 2016

  Download