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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)

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

Issued Assurance Standard: Standard on Assurance Engagements 3150 Assurance Engagements on Controls Notice No. 95

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

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)

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

International Standard on Auditing (New Zealand) 600 (Revised) Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) and Related Conforming and Consequential Amendments (Notice No. 197)

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

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)

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

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

Conforming and Consequential Amendments to Other Standards as a Result of the New and Revised Quality Management Standards (Notice No. 196)

Conforming Amendments to Auditing and Assurance Standards as a result of the revised Professional and Ethical Standard 1 (Notice No. 166)

Annual Improvements and Conforming and Consequential Amendments to Domestic Assurance Standards (Notice No. 195)

Annual Improvements 2020 (Notice No. 187)