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5
Feb
2026
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International Standards on Auditing (New Zealand) (Notice No. 249)
2026-sl494
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Secondary Legislation
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Legislation Act
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18
Dec
2025
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International Standard on Auditing (New Zealand) 240, the Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements (Notice No. 248)
2025-sl7292
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Secondary Legislation
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Financial Reporting Act
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18
Dec
2025
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International Standard on Auditing (New Zealand) 570, Going Concern (Notice No. 247)
2025-sl7291
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Secondary Legislation
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Financial Reporting Act
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13
Nov
2025
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Amendment to Assurance Engagements over Greenhouse Gas Emissions Disclosures 2025 (Notice No. 246)
2025-sl6493
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Secondary Legislation
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Legislation Act
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19
Jun
2025
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International Standard on Auditing (New Zealand) for Audits of Financial Statements of Less Complex Entities (ISA (NZ) for LCE) (Notice No. 241)
2025-sl3254
Preview
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Secondary Legislation
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Legislation Act
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13
Feb
2025
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NZ SRE 1 Review of Service Performance Information (Notice No. 238)
2025-sl752
Preview
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Secondary Legislation
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Legislation Act
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27
Nov
2024
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Amendments to Assurance Engagements over Greenhouse Gas Emissions Disclosures 2024 (Notice No. 237)
2024-sl6085
Preview
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Secondary Legislation
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Legislation Act
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31
Aug
2023
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Health and Safety at Work (Adventure Activities) Regulations 2016—Publication of Safety Audit Standard
2023-au3976
Preview
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Authorities/Other Agencies of State
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Health and Safety at Work (Adventure Activities) Regulations
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3
Aug
2023
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New Zealand Standard on Assurance Engagements 1 Assurance Engagements over Greenhouse Gas Emissions Disclosures (Notice No. 224)
2023-sl3499
Preview
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Secondary Legislation
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Legislation Act
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27
Jul
2023
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NZ AS 1 (Revised) The Audit of Service Performance Information (Notice No. 223)
2023-sl3329
Preview
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Secondary Legislation
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Legislation Act
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22
Jun
2023
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Amendments to Professional and Ethical Standard 1: Revisions to the Definition of Engagement Team and Group Audits (Notice No. 220)
2023-sl2618
Preview
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Secondary Legislation
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Legislation Act
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22
Jun
2023
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Amendments to Professional and Ethical Standard 1: Technology-related Revisions (Notice No. 219)
2023-sl2602
Preview
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Secondary Legislation
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Legislation Act
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25
May
2023
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Issued: Amendments to Auditing and Review Engagement Standards as a Result of the Revisions to Financial Reporting Standards (Notice No. 217)
2023-sl2166
Preview
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Secondary Legislation
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Legislation Act
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8
Dec
2022
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Standard on Assurance Engagements 3450 Assurance Over Financial Information Prepared in Connection with a Capital Raising (Notice No. 206)
2022-sl5336
Preview
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Secondary Legislation
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Legislation Act
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10
Nov
2022
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Amendments to Professional and Ethical Standard 1: Revisions to the Definition of Public Interest Entity (Notice No. 205)
2022-sl4756
Preview
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Secondary Legislation
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Legislation Act
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18
Aug
2022
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Amendments to Professional and Ethical Standard 1: Quality Management-related Conforming Amendments and Other Contextual Amendments to the Code (Notice: No. 202)
2022-sl3424
Preview
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Secondary Legislation
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Legislation Act
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30
Jun
2022
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2022 Amendment to NZ AS 1 The Audit of Service Performance Information (Notice No. 201)
2022-sl2587
Preview
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Secondary Legislation
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Legislation Act
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23
Jun
2022
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Amendments to Professional and Ethical Standard 1: Revisions to the Non-Assurance Services Provisions of the Code (Notice No. 200)
2022-sl2481
Preview
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Secondary Legislation
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Legislation Act
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9
Jun
2022
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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)
2022-sl2219
Preview
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Secondary Legislation
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Legislation Act
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5
May
2022
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Conforming and Consequential Amendments to Other Standards as a Result of the New and Revised Quality Management Standards (Notice No. 196)
2022-sl1582
Preview
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Secondary Legislation
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Legislation Act
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5
May
2022
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Annual Improvements and Conforming and Consequential Amendments to Domestic Assurance Standards (Notice No. 195)
2022-sl1581
Preview
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Secondary Legislation
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Legislation Act
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3
Mar
2022
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Amendments to Professional and Ethical Standard 1: Revisions to the Fee-Related Provisions of the Code (Notice No. 194)
2022-sl619
Preview
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Secondary Legislation
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Legislation Act
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3
Dec
2021
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2021 Amendment to NZ AS 1 The Audit of Service Performance Information (Notice No. 192)
2021-sl5190
Preview
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Secondary Legislation
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Legislation Act
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8
Jul
2021
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Revisions to Professional and Ethical Standard 1: Addressing the Objectivity of the Engagement Quality Reviewer and Other Appropriate Reviewers (Notice No. 190)
2021-au2794
Preview
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Authorities/Other Agencies of State
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Financial Reporting Act
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8
Jul
2021
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Quality Management Standards (Notice No. 189)
2021-au2775
Preview
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Authorities/Other Agencies of State
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Financial Reporting Act
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15
Apr
2021
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Annual Improvements 2020 (Notice No. 187)
2021-au1312
Preview
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Authorities/Other Agencies of State
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Financial Reporting Act
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4
Mar
2021
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Revisions to Professional and Ethical Standard 1: Revisions to the Code to promote the role and mindset expected of assurance practitioners (Notice No. 184)
2021-au683
Preview
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Authorities/Other Agencies of State
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Financial Reporting Act
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4
Feb
2021
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International Standard on Related Services Engagements (New Zealand) 4400 Agreed-Upon Procedures Engagements (Notice No. 183)
2021-au303
Preview
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Authorities/Other Agencies of State
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Financial Reporting Act
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22
Oct
2020
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Amendments to Professional and Ethical Standard 1: Part 2, Assurance Practitioners Performing Professional Activities Pursuant to Their Relationship with the Firm (Notice No. 181)
2020-au4760
Preview
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Authorities/Other Agencies of State
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Financial Reporting Act
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22
Jul
2020
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Issued Standard: XRB Au1 Application of Auditing and Assurance Standards (Legislative Update) (Notice No. 172)
2020-au3140
Preview
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Authorities/Other Agencies of State
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Financial Reporting Act
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25
Jun
2020
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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)
2020-au2740
Preview
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Authorities/Other Agencies of State
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Financial Reporting Act
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11
Jun
2020
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Conforming Amendments to Auditing and Assurance Standards as a result of the revised Professional and Ethical Standard 1 (Notice No. 166)
2020-au2463
Preview
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Authorities/Other Agencies of State
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Financial Reporting Act
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23
Apr
2020
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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)
2020-au1719
Preview
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Authorities/Other Agencies of State
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Financial Reporting Act
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27
Feb
2020
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Amendment to Standards Issued by the NZAuASB: ISA (NZ) 560 Subsequent Events (Notice No. 162)
2020-au866
Preview
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Authorities/Other Agencies of State
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Financial Reporting Act
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21
Feb
2019
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New Zealand Auditing Standard 1 The Audit of Service Performance Information (Notice No. 150)
2019-au773
Preview
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Authorities/Other Agencies of State
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Financial Reporting Act
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20
Dec
2018
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Professional and Ethical Standard 1 International Code of Ethics for Assurance Practitioners (Including International Independence Standards) (New Zealand) (Notice No. 147)
2018-gs6321
Preview
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General Section
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Financial Reporting Act
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8
Nov
2018
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International Standard on Auditing (New Zealand) 540 (Revised) Auditing Accounting Estimates and Related Disclosures and Related Conforming and Consequential Amendments (Notice No. 145)
2018-gs5532
Preview
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General Section
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Financial Reporting Act
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9
Mar
2017
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Issued Assurance Standard: Standard on Assurance Engagements 3100 (Revised) Compliance Engagements (Notice No. 127)
2017-gs1083
Preview
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General Section
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Financial Reporting Act
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24
Nov
2016
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Issued Auditing and Assurance Standards: International Standard on Auditing (New Zealand) 250 (Revised), Consideration of Laws and Regulations in an Audit of Financial Statements and Related Conforming Amendments (Notice No. 120)
2016-gs6435
Preview
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General Section
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Financial Reporting Act
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22
Sep
2016
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Issued Revised International Standards on Auditing (New Zealand) (Notice No. 116)
2016-gs5391
Preview
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General Section
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Financial Reporting Act
|
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25
Aug
2016
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Amendments to Professional and Ethical Standard 1 (Revised) Responding to Non-Compliance with Laws and Regulations (Notice No. 115)
2016-gs4886
Preview
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General Section
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Financial Reporting Act
|
|
23
Jul
2015
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Issued Assurance Standard: Standard on Assurance Engagements 3150 Assurance Engagements on Controls Notice No. 95
2015-gs4289
Preview
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General Section
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Financial Reporting Act
|
|
31
Jul
2014
|
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)
2014-gs4724
Preview
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General Section
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Financial Reporting Act
|
|
27
Feb
2014
|
Amendments to Auditing and Assurance Standards: Omnibus Amendments (Legislative Update)
2014-gs1237
Preview
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General Section
|
Financial Reporting Act
|
|
19
Dec
2013
|
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)
2013-gs8156
Preview
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General Section
|
Financial Reporting Act
|
|
19
Dec
2013
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Amended International Standards on Auditing (New Zealand) for Use of 'Management' and 'Those Charged With Governance' (Notice No. 57)
2013-gs8155
Preview
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General Section
|
Financial Reporting Act
|
|
19
Sep
2013
|
Amendments to the International Standards on Auditing (New Zealand) to Promote Improved Audit Quality (Notice No. 46)
2013-gs5977
Preview
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General Section
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Financial Reporting Act
|
|
4
Apr
2013
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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)
2013-gs1993
Preview
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General Section
|
Financial Reporting Act
|
|
31
Jan
2013
|
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)
2013-gs578
Preview
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General Section
|
Financial Reporting Act
|
|
31
Jan
2013
|
Issued Auditing and Assurance Standard: Professional and Ethical Standard 1 (Revised): Code of Ethics for Assurance Practitioners (Notice No. 30)
2013-gs577
Preview
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General Section
|
Financial Reporting Act
|
|
20
Dec
2012
|
International Standard on Assurance Engagements (New Zealand) (ISAE (NZ)) 3410: Assurance Engagements on Greenhouse Gas Statements (Notice No. 27)
2012-gs8341
Preview
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General Section
|
Financial Reporting Act
|
|
20
Dec
2012
|
Amended External Reporting Board Standard Au1 Application of Auditing and Assurance Standards (Notice No. 26)
2012-gs8340
Preview
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General Section
|
Financial Reporting Act
|
|
13
Sep
2012
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Issued Auditing and Assurance Standard: Amended External Reporting Board Standard Au1 Application of Auditing and Assurance Standards
2012-gs5723
Preview
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General Section
|
Financial Reporting Act
|
|
26
Jul
2012
|
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)
2012-gs4634
Preview
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General Section
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Financial Reporting Act
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