ISAE (NZ) 3000 (Revised)

Assurance Engagements Other than Audits or Reviews of Historical Financial Information


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Deals with assurance engagements other than audits or reviews of historical financial information or assurance engagements on sustainability information. 

Applicable for periods as indicated. Also applies to subsequent periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.

  • ISAE NZ 3000 (Revised) – Periods beginning on or after
    15 Dec 2025

    Date of issue: Jul 2014

    Date compiled: Nov 2025

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Previous version

  • ISAE (NZ) 3000 (Revised) – Engagements beginning on or after
    15 Dec 2022

    Date of issue: Jul 2014

    Date compiled: May 2022

    Download

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