ISRS (NZ) 4400

Agreed-upon Procedures Engagements

Deals with the practitioner’s responsibilities when engaged to perform an agreed-upon procedures engagement, and the form and content of the agreed-upon procedures report.

Applicable for periods as indicated. Also applies to subsequent periods until that standard is superseded by a new/amended/revised standard. 

  • ISRS (NZ) 4400 – Engagements beginning on or after
    15 Dec 2022

    Date of issue: Feb 2021

    Date compiled: May 2022

Previous versions

  • Conforming and Consequential Amendments to Other Standards as a Result of the New and Revised Quality Management Standards This Standard is effective for: (a) reviews of financial statements for periods beginning on or after 15 December 2022 and (b) other assurance and related services engagements beginning on or after 15 December 2022

    Date of issue: May 2022

  • ISRS (NZ) 4400 – This standard is effective for agreed-upon procedures engagements for which the terms of the engagement are agreed on or after 1 Jan 2022 (early adoption permitted)

    Date of issue: Feb 2021