International resources: ISA (NZ) for LCE

Resources, including videos are available on the IAASB’s website

• Adoption guide
• Auditor reporting
• Authority of the standard
• Basis for conclusions
• Fact sheet
• FAQs 2025
• First time implementation guide

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.