Notice Type
General Section
Notice Title

Issued Assurance Standard: International Standard on Assurance Engagements (New Zealand) 3000 (Revised) Assurance Engagements Other than Audits or Reviews of Historical Financial Information (Notice No. 76)

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 International Standard on Assurance Engagements (New Zealand) (ISAE (NZ)) 3000 (Revised) Assurance Engagements Other than Audits or Reviews of Historical Financial Information.
ISAE (NZ) 3000 (Revised) is:
- effective for assurance engagements beginning on or after 1 January 2015; and
- 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 31st day of July 2014.
NEIL CHERRY, Chair, New Zealand Auditing and Assurance Standards Board.