(Notice No. 65)
Notice is hereby given, pursuant to section 24 of the Financial Reporting Act 2013, that the New Zealand Auditing and Assurance Standards Board of the External Reporting Board has issued Amendments to Auditing and Assurance Standards: Omnibus Amendments (Legislative Update).
Amendments to Auditing and Assurance Standards: Omnibus Amendments (Legislative Update):
- is effective for audit or assurance engagements relating to financial statements for periods beginning on or after
1 April 2014;
- is a disallowable instrument for the purposes of the Legislation Act 2012.
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
www.xrb.govt.nz
Dated this 19th day of February 2014.
NEIL CHERRY, Chairman, New Zealand Auditing and Assurance Standards Board.