Notice is hereby given, pursuant to section 31 of the Financial Reporting Act 1993, that the External Reporting Board has approved the following assurance standards, which are the same or substantially the same as the standards relating to assurance that had been issued by
the New Zealand Institute of Chartered Accountants.
These standards include:
International Standard on Assurance Engagements
(New Zealand) (ISAE (NZ)) 3000, Assurance Engagements Other than Audits or Reviews of Historical Financial Information
ISAE (NZ) 3000 is effective for assurance engagements beginning on or after 1 November 2011.
International Standard on Assurance Engagements
(New Zealand) (ISAE (NZ)) 3402, Assurance Reports on Controls at a Service Organisation
ISAE (NZ) 3402 is effective for service auditor’s assurance reports for periods beginning on or after 1 November 2011.
Standard on Assurance Engagements (SAE) 3100, Compliance Engagements
SAE 3100 is effective for assurance engagements beginning on or after 1 November 2011.
All of these assurance standards are Regulations for the purposes of the Regulations (Disallowance) Act 1989.
These standards are available on the XRB’s website at
www.xrb.govt.nz
Copies may be purchased by emailing enquiries@xrb.govt.nz
Dated this 30th day of August 2011.
KEVIN SIMPKINS, Chairman, External Reporting Board.