Notice is hereby given, pursuant to the Legislation Act 2019, that the New Zealand Auditing and Assurance Standards Board of the External Reporting Board has issued Conforming and Consequential Amendments to Other Standards as a Result of the New and Revised Quality Management Standards.

Conforming and Consequential Amendments to Other Standards as a Result of the New and Revised Quality Management Standards:

• Commences from:
  1. reviews of financial statements for periods beginning on after 15 December 2022; and
  2. other assurance and related services engagements beginning on or after 15 December 2022.

Early adoption is permitted.

• Is secondary legislation for the purposes of the Legislation Act 2019.

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 5th day of May 2022.

ROBERT BUCHANAN, Chair, New Zealand Auditing and Assurance Standards Board.