SAE 3100 (Revised)

Compliance Engagements

Deals with assurance engagements to provide an assurance report on whether the entity has complied in all material respects with the compliance requirements, throughout the specified period or as at a specified date, using the criteria.

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 Also applies to subsequent periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.

  • SAE 3100 (Revised) – Engagements beginning on or after
    15 Dec 2022 (early adoption permitted)

    Date of issue: Mar 2017

    Date compiled: May 2022

    Additional material: Post Implementation Review - Feedback Statement

Previous version

  • SAE 3100 (Revised) – Effective on 15 Jul 2020 (early adoption permitted)

    Date of issue: Mar 2017

    Date compiled: Jun 2020

Related pages

Frequently Asked Questions

ISAE (NZ) 3000 (Revised) Assurance Engagements other than Audits or Reviews of Historical Financial Information and SAE 3100 (Revised), Compliance Engagements apply.


The nature and scope of the underlying assurance work is similar under both NZ SRE 2410 and ISAE (NZ) 3000 (Revised) and SAE 3100 (Revised), however the assurance report will have some differences, for example reference will be made to a different assurance standard.


Performing the limited assurance engagement on the full-year and half-year disclosures in accordance with ISAE (NZ) 3000 (Revised) and SAE 3100 (Revised):

  • Applies many of the same requirements regardless of whether the practitioner is performing a reasonable or limited assurance engagement and makes it clear where the differences are.
  • Promotes consistency in practice.
  • Enables the same level of confidence in the underlying information.
  • Is future proof, i.e., it provides for a transition to reasonable assurance if deemed appropriate in the future.


The Reserve Bank’s Amending Orders will come into force on 31 December 2022, and changes will apply to disclosure statements with reporting dates from that date onwards.

ISAE (NZ) 3000 (Revised) and SAE 3100 (Revised) should be used for assurance engagements over bank disclosure statements to which the Amending Orders apply, i.e., for reporting periods ending on or after 31 December 2022.