Notice Type
General Section
Notice Title

Issued Auditing and Assurance Standard: International Standard on Review Engagements (New Zealand) 2400, Review of Historical Financial Statements Performed by an Assurance Practitioner Who is not the Auditor of the Entity and New Zealand Standard on Review Engagements 2410, Review of Financial Statements Performed by the Independent Auditor of the Entity (Notice No. 58)

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 Review Engagements
(New Zealand) (ISRE (NZ)) 2400, Review of Historical Financial Statements Performed by an Assurance Practitioner Who is not the Auditor of the Entity; and
- New Zealand Standard on Review Engagements
(NZ SRE) 2410, Review of Financial Statements Performed by the Independent Auditor of the Entity.
ISRE (NZ) 2400 and NZ SRE 2410:
- supersede Review Standard 1, Statement of Review Engagement Standards;
- are effective for reviews of financial statements for periods ending on or after 31 December 2014; and
- are disallowable instruments for the purposes of the Legislation Act 2012.
Copies of the standards 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 13th day of December 2013.
NEIL CHERRY, Chairman, New Zealand Auditing and Assurance Standards Board.