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173 results Sort by:

Mandatory Date

Standard Type

Document Type

ISA (NZ) 402

Audit Considerations Relating to an Entity Using a Service Organisation

Mandatory Date:

Dec 2023

Standard Type:
Assurance

Document Type:
Standards
ISA (NZ) for LCE

International Standard on Auditing (New Zealand) for Audits of Financial Statements of Less Complex Entities

Mandatory Date:

Dec 2025

Standard Type:
Assurance

Document Type:
Standards
PBE IFRS 5

Non-current Assets Held for Sale and Discontinued Operations

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 23

Revenue from Non-Exchange Transactions

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
ISA (NZ) 810 (Revised)

Engagements to Report on Summary Financial Statements

Mandatory Date:

Jul 2020

Standard Type:
Assurance

Document Type:
Standards

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