Notice is hereby given, pursuant to section 31 of the Financial Reporting Act 1993, that the New Zealand Auditing and Assurance Standards Board of the External Reporting Board has issued International Standard on Assurance Engagements (New Zealand) (ISAE (NZ)) 3410: Assurance Engagements on Greenhouse Gas Statements.
ISAE (NZ) 3410:
- applies to assurance engagements to report on an entity's Greenhouse Gas statement;
- is effective for assurance reports covering periods ending on or after 30 September 2013; and
- is a Regulation for the purposes of the Regulations (Disallowance) Act 1989.
Copies of the standard 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 18th day of December 2012.
NEIL CHERRY, Chairman, New Zealand Auditing and Assurance Standards Board.