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Notice (No. 25) of Determination

Notice (No. 24) of Approval of Financial Reporting Standard

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)

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

NZ IFRSs for Tier 1 and Tier 2 For-Profit Entities (Notice No. 21)

NZ IFRS PBE for Public Benefit Entities (Notice No. 25)

NZ IFRS Diff Rep for Tier 3 For-Profit Entities (Notice No. 23)

NZ IFRS 9 (2013) Financial Instruments (Hedge Accounting and Amendments to NZ IFRS 9, NZ IFRS 7 and NZ IAS 39) (Notice No. 53)

NZ IFRS 9 (2013) (Diff Rep) Financial Instruments (Hedge Accounting and Amendments to NZ IFRS 9 (Diff Rep), NZ IFRS 7 (Diff Rep) and NZ IAS 39 (Diff Rep)) (Notice No. 54)

NZ IFRS 14 Regulatory Deferral Accounts (Notice No. 70)

MINISTRY OF

Issued Standard: XRB Au1 Application of Auditing and Assurance Standards (Legislative Update) (Notice No. 172)

Issued Standard: Amendments to Professional and Ethical Standard 1 (Revised) Addressing Certain Non-Assurance Services Provisions for Audit and Assurance Clients (Notice No. 94)

Issued Standard: 2019 Amendments to XRB A1 Appendix A (Notice No. 153)

Issued Standard and Revocation: Standard XRB A1 Accounting Standards Framework (For-profit Entities plus Public Sector Public Benefit Entities plus Not-for-profit Entities minus For-profit Tier 3 and Tier 4 Update) and Revocation of Tier 3 and Tier 4 For-profit Accounting Standards (Notice No. 92)

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