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173 results Sort by:

Mandatory Date

Standard Type

Document Type

PBE IPSAS 28

Financial Instruments: Presentation

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 32

Service Concession Arrangements: Grantor

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 9

Financial Instruments

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 10

Consolidated Financial Statements

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 7

Financial Instruments: Disclosures

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 1

First-time Adoption of New Zealand Equivalents to International Financial Reporting Standards

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
ISAE (NZ) 3000 (Revised)

Assurance Engagements Other than Audits or Reviews of Historical Financial Information

Mandatory Date:

Dec 2025

Standard Type:
Assurance

Document Type:
Standards
ISAE (NZ) 3402

Assurance Reports on Controls at a Service Organisation

Mandatory Date:

Dec 2025

Standard Type:
Assurance

Document Type:
Standards
PES 3

Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements

Mandatory Date:

Dec 2025

Standard Type:
Assurance

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

Engagements to Report on Summary Financial Statements

Mandatory Date:

Dec 2025

Standard Type:
Assurance

Document Type:
Standards
ISA (NZ) 805 (Revised)

Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement

Mandatory Date:

Dec 2025

Standard Type:
Assurance

Document Type:
Standards
ISA (NZ) 510

Initial Audit Engagements

Mandatory Date:

Dec 2025

Standard Type:
Assurance

Document Type:
Standards
PES 4

Engagement Quality Reviews

Mandatory Date:

Dec 2025

Standard Type:
Assurance

Document Type:
Standards
PES 1

International Code of Ethics for Assurance Practitioners (including International Independence Standards) (New Zealand)

Mandatory Date:

Dec 2025

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
XRB A2

Meaning of Specified Statutory Size Thresholds

Mandatory Date:

Sep 2025

Standard Type:
Accounting

Document Type:
Standards
NZ CS 2

Adoption of Aotearoa New Zealand Climate Standards

Mandatory Date:

Jan 2025

Standard Type:
Climate

Document Type:
Standards
XRB Au1

Application of Auditing and Assurance Standards

Mandatory Date:

Jan 2025

Standard Type:
Assurance

Document Type:
Standards
NZ IAS 28

Investments in Associates and Joint Ventures

Mandatory Date:

Jan 2025

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 29

Financial Reporting in Hyperinflationary Economies

Mandatory Date:

Jan 2025

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 32

Financial Instruments: Presentation

Mandatory Date:

Jan 2025

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 21

The Effects of Changes in Foreign Exchange Rates

Mandatory Date:

Jan 2025

Standard Type:
Accounting

Document Type:
Standards
ISA (NZ) 260 (Revised)

Communication with Those Charged with Governance

Mandatory Date:

Dec 2024

Standard Type:
Assurance

Document Type:
Standards
ISA (NZ) 240

The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements

Mandatory Date:

Dec 2024

Standard Type:
Assurance

Document Type:
Standards

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