(Notice No. 17)
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 (XRB Au1) Application of Auditing and Assurance Standards.
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 15 September 2012, and for other assurance engagements beginning on or after 15 September 2012; 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 at
www.xrb.govt.nz
Copies may be purchased by emailing
enquiries@xrb.govt.nz
Dated this 4th day of September 2012.
KEVIN SIMPKINS, Chairman, External Reporting Board.