Support and Resources

This page contains implementation guides, FAQs, and other supplementary material for standards. 

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Quality Management

New and revised Quality Management standards have been developed to strengthen and modernise how assurance practitioners approach quality management.  

The new standards become effective from 15 December 2022, and so assurance practitioners are encouraged to explore the new requirements now and plan ahead for implementation.

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Auditor Reporting FAQs

Enhanced auditor reporting requirements came into mandatory effect for audits of financial statements for periods ending on or after 15 December 2016. 

These changes impact all auditors’ reports for audits conducted in accordance with the International Standards on Auditing (New Zealand) (ISAs (NZ)).  

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Auditor Rotation

The NZAuASB has approved the long association provisions in PES 1 (Revised) in line with changes finalised by the International Ethics Standards Board for Accountants (IESBA). These amend the general provisions, but will have the biggest impact for the audit of a public interest entity (PIE).

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Implementation Support for ISA (NZ) 315 (Revised 2019)

To assist auditors in the implementation of the revised standard, we have complied a variety of materials, including an IAASB factsheet, an implementation tool from CPA Canada, and a FAQ released by the AUASB. 

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Implementation Support for ISA (NZ) 540 (Revised)

To assist auditors in implementing this revised standard, the International Federation of Accountants (IFAC) has released an implementation tool, as well as flowcharts and illustrative examples.

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