International Standard on Assurance Engagements (New Zealand) 3000

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

---

Applicable for periods as indicated. Versions prior to the previous version can be found on the archive page.

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

  Date of issue: Jul 2014

  Date compiled: Nov 2025

  Download

New version not yet mandatory

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

  Date of issue: Apr 2026

  Download

  ---

  Additional materials

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

  Download

Previous version

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

  Date of issue: Jul 2014

  Date compiled: May 2022

  Download