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150 results Sort by:

Mandatory Date

Standard Type

Document Type

XRB A1

Application of the Accounting Standards Framework

Mandatory Date:

Mar 2024

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 1

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

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 32

Service Concession Arrangements: Grantor

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
NZ CS 1

Climate-related Disclosures

Mandatory Date:

Jan 2023

Standard Type:
Climate

Document Type:
Standards
PBE IPSAS 11

Construction Contracts

Mandatory Date:

Jan 2021

Standard Type:
Accounting

Document Type:
Standards
PBE IPSAS 35

Consolidated Financial Statements

Mandatory Date:

Jan 2022

Standard Type:
Accounting

Document Type:
Standards
ISA (NZ) 540 (Revised)

Auditing Accounting Estimates and Related Disclosures

Mandatory Date:

Dec 2022

Standard Type:
Assurance

Document Type:
Standards
NZ IFRS 18

Presentation and Disclosure in Financial Statements

Mandatory Date:

Jan 2027

Standard Type:
Accounting

Document Type:
Standards
NZ IAS 1

Presentation of Financial Statements

Mandatory Date:

Jan 2024

Standard Type:
Accounting

Document Type:
Standards
NZ IFRS 16

Leases

Mandatory Date:

Jan 2023

Standard Type:
Accounting

Document Type:
Standards
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) 330

The Auditor's Responses to Assessed Risks

Mandatory Date:

Dec 2021

Standard Type:
Assurance

Document Type:
Standards
NZ SAE 1

Assurance Engagements over Greenhouse Gas Emissions Disclosures

Mandatory Date:

Oct 2024

Standard Type:
Assurance

Document Type:
Standards
ISA (NZ) 315 (Revised 2019)

Identifying and Assessing the Risks of Material Misstatement

Mandatory Date:

Dec 2023

Standard Type:
Assurance

Document Type:
Standards
ISA (NZ) 550

Related Parties

Mandatory Date:

Dec 2023

Standard Type:
Assurance

Document Type:
Standards
ISA (NZ) 210

Agreeing the Terms of Audit Engagements

Mandatory Date:

Jan 2024

Standard Type:
Assurance

Document Type:
Standards
ISA (NZ) 610 (Revised 2013)

Using the Work of Internal Auditors

Mandatory Date:

Dec 2023

Standard Type:
Assurance

Document Type:
Standards
ISA (NZ) 580

Written Representations

Mandatory Date:

Dec 2021

Standard Type:
Assurance

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) 501

Audit Evidence – Specific Considerations for Selected Items

Mandatory Date:

Dec 2023

Standard Type:
Assurance

Document Type:
Standards
ISA (NZ) 560

Subsequent Events

Mandatory Date:

Dec 2021

Standard Type:
Assurance

Document Type:
Standards
ISA (NZ) 520

Analytical Procedures

Mandatory Date:

Dec 2021

Standard Type:
Assurance

Document Type:
Standards
ISA (NZ) 620

Using the Work of an Auditor's Expert

Mandatory Date:

Dec 2022

Standard Type:
Assurance

Document Type:
Standards
ISA (NZ) 700 (Revised)

Forming an Opinion and Reporting on Financial Statements

Mandatory Date:

Jan 2024

Standard Type:
Assurance

Document Type:
Standards

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