Notice Type
Secondary Legislation
Notice Title

International Standard on Auditing (New Zealand) 600 (Revised) Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) and Related Conforming and Consequential Amendments (Notice No. 197)

Notice is hereby given, pursuant to the Legislation Act 2019, that the New Zealand Auditing and Assurance Standards Board of the External Reporting Board has issued the following:

  • International Standard on Auditing (New Zealand) 600 (Revised), Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors); and
  • Conforming and Consequential Amendments to International Standards on Auditing (New Zealand) and Other Pronouncements arising from ISA (NZ) 600 (Revised).

International Standard on Auditing (New Zealand) 600 (Revised), Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) and Conforming and Consequential Amendments to International Standards on Auditing (New Zealand) and Other Pronouncements arising from ISA (NZ) 600 (Revised):

  • commence from: audits of group financial statements for periods beginning on or after 15 December 2023. Early adoption is permitted.
  • are secondary legislation for the purposes of the Legislation Act 2019.

Copies of the standards may be inspected free of charge at the offices of the External Reporting Board (XRB), Level 7, 50 Manners Street, Wellington. Copies are also available on the XRB’s website at www.xrb.govt.nz.

Dated this 9th day of June 2022.

ROBERT BUCHANAN, Chair, New Zealand Auditing and Assurance Standards Board.