Guidance: ISA (NZ) for LCE

Standard and amendments

Guidance material

International resources

Supplemental guidance for the Authority

Illustrative auditor's reports

Video resources

View the following videos on YouTube:

  1. Introduction to the ISA (NZ) for LCE
  2. Navigating the ISA (NZ) for LCE
  3. Determining when to use the ISA (NZ) for LCE
  4. Deep dive into the ISA (NZ) for LCE - video and slides

Feedback welcome

We are currently consulting on amendments to the ISA (NZ) for LCE, the consultation closes 25 September 2026.

We'd love to hear from auditors as you implement the ISA (NZ) for LCE. If you have any further comments or suggestions on guidance that you would find useful, contact us.

Standards