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International Standard on Related Services Engagements (New Zealand) 4400 Agreed-Upon Procedures Engagements (Notice No. 183)

Issued Assurance Standard: Standard on Assurance Engagements 3100 (Revised) Compliance Engagements (Notice No. 127)

Issued Revised International Standards on Auditing (New Zealand) (Notice No. 116)

New Zealand Auditing Standard 1 The Audit of Service Performance Information (Notice No. 150)

International Standard on Auditing (New Zealand) 540 (Revised) Auditing Accounting Estimates and Related Disclosures and Related Conforming and Consequential Amendments (Notice No. 145)

New Zealand Standard on Review Engagements – NZ SRE 2410 (Revised) Review of Financial Statements Performed by the Independent Auditor of the Entity (Notice No. 167)

International Standard on Auditing (New Zealand) 315 (Revised 2019) Identifying and Assessing the Risks of Material Misstatement and Related Conforming and Consequential Amendments (Notice No. 164)

Amendment to Standards Issued by the NZAuASB: ISA (NZ) 560 Subsequent Events (Notice No. 162)

International Standard on Assurance Engagements (New Zealand) (ISAE (NZ)) 3410: Assurance Engagements on Greenhouse Gas Statements (Notice No. 27)

Amended External Reporting Board Standard Au1 Application of Auditing and Assurance Standards (Notice No. 26)

Issued Auditing and Assurance Standard: Amended External Reporting Board Standard Au1 Application of Auditing and Assurance Standards

Issued Auditing and Assurance Standard: International Standard on Assurance Engagements (New Zealand) (ISAE (NZ)) 3420: Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus (Notice No. 15)

Issued Auditing and Assurance Standards: International Standard on Auditing (New Zealand) 610 (Revised 2013), Using the Work of Internal Auditors and International Standard on Auditing (New Zealand) 315 (Revised), Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment (Notice No. 33)

Issued Auditing and Assurance Standard: Professional and Ethical Standard 3 (Amended): Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance Engagements (Notice No. 31)

Issued Auditing and Assurance Standard: Professional and Ethical Standard 1 (Revised): Code of Ethics for Assurance Practitioners (Notice No. 30)

Health and Safety at Work (Adventure Activities) Regulations 2016—Publication of Safety Audit Standard