ISAE (NZ) 3420

Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus

Deals with reasonable assurance attestation engagements undertaken by an assurance practitioner to report on the responsible party’s compilation of pro forma financial information included in a prospectus.

The ISAE (NZ) applies where:

  • Such reporting is required by securities law or the regulation of the securities exchange (“relevant law or regulation”) in the jurisdiction in which the prospectus is to be issued; or
  • This reporting is generally accepted practice in such jurisdiction.

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 Also applies to subsequent periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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 3420 – Engagements beginning on or after
    15 Dec 2022

    Date of issue: Jul 2012

    Date compiled: May 2022

Previous version

  • ISAE (NZ) 3420 – Effective on 15 Jul 2020

    Date of issue: Jul 2012

    Date compiled: Jun 2020