Notice is hereby given, pursuant to section 31 of the Financial Reporting Act 1993, that the External Reporting Board has issued amended External Reporting Board Standard Au1 Application of Auditing and Assurance Standards (XRB Au1).
Amended XRB Au1 Application of Auditing and Assurance Standards is:
- effective for audits or reviews of historical financial statements for periods beginning on or after 1 September 2011, and for other assurance engagements beginning on or after 1 November 2011; and
- a Regulation for the purposes of the Regulations (Disallowance) Act 1989.
XRB Au1 Application of Auditing and Assurance Standards is available on the XRB’s website
www.xrb.govt.nz
Copies may be purchased by emailing enquiries@xrb.govt.nz
Dated this 29th day of August 2011.
KEVIN SIMPKINS, Chairman, External Reporting Board.