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173 results Sort by:

Mandatory Date

Standard Type

Document Type

PBE IPSAS 14

Events after the Reporting Date

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
ISA (NZ) 450

Evaluation of Misstatements Identified during the Audit

Mandatory Date:

Dec 2021

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
PES 4

Engagement Quality Reviews

Mandatory Date:

Dec 2025

Standard Type:
Assurance

Document Type:
Standards
PBE IPSAS 39

Employee Benefits

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 19

Employee Benefits

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
ISA (NZ) 706 (Revised)

Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report

Mandatory Date:

Dec 2023

Standard Type:
Assurance

Document Type:
Standards
NZ IAS 33

Earnings per Share

Mandatory Date:

Jan 2018

Standard Type:
Accounting

Document Type:
Standards
NZ IFRIC 17

Distributions of Non-cash Assets to Owners

Mandatory Date:

Jan 2013

Standard Type:
Accounting

Document Type:
Interpretations
PBE IPSAS 38

Disclosure of Interests in Other Entities

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 12

Disclosure of Interests in Other Entities

Mandatory Date:

Jan 2017

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 22 (PS)

Disclosure of Information about the General Government Sector

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 11

Construction Contracts

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 35

Consolidated Financial Statements

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 10

Consolidated Financial Statements

Mandatory Date:

Jan 2026

Standard Type:
Accounting

Document Type:
Standards
ISA (NZ) 250 (Revised)

Consideration of Laws and Regulations in an Audit of Financial Statements

Mandatory Date:

Dec 2023

Standard Type:
Assurance

Document Type:
Standards
ISA (NZ) 710

Comparative Information

Mandatory Date:

Dec 2024

Standard Type:
Assurance

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) 701

Communicating Key Audit Matters in the Independent Auditor's Report

Mandatory Date:

Dec 2023

Standard Type:
Assurance

Document Type:
Standards
ISA (NZ) 265

Communicating Deficiencies in Internal Control to those Charged with Governance and Management

Mandatory Date:

Dec 2023

Standard Type:
Assurance

Document Type:
Standards
NZ CS 1

Climate-related Disclosures

Mandatory Date:

Jan 2023

Standard Type:
Climate

Document Type:
Standards
NZ IFRIC 1

Changes in Existing Decommissioning, Restoration and Similar Liabilities

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Interpretations
PBE IPSAS 2

Cash Flow Statements

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 3

Business Combinations

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards

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