ISAE (NZ) 3000

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

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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 Also applies to subsequent periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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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New version not yet mandatory

• ISAE (NZ) 3000 – Periods beginning on or after
  15 Dec 2026

  Date of issue: Apr 2026

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  Additional materials

  ISAE NZ 3000 marked – Periods beginning on or after 15 Dec 2026

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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

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