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 Amendments to Professional and Ethical Standard 1 (Revised): Code of Ethics for Assurance Practitioners.
Amendments to Professional and Ethical Standard 1 (Revised):
- applies to assurance practitioners who perform assurance engagements;
- is effective from 1 January 2014; 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 4th day of March 2013.
NEIL CHERRY, Chairman, New Zealand Auditing and Assurance Standards Board.