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13
Nov
2025
|
Amendment to Assurance Engagements over Greenhouse Gas Emissions Disclosures 2025 (Notice No. 246)
2025-sl6493
Preview
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Secondary Legislation
|
Legislation Act
|
|
13
Nov
2025
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Amendments to Adoption of Aotearoa New Zealand Climate Standards 2025 (Notice No. 245)
2025-sl6491
Preview
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Secondary Legislation
|
Legislation Act
|
|
28
Aug
2025
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Issued Accounting Standard: Amendments to For-profit Domestic Accounting Standards due to NZ IFRS 18 (Notice No. 244)
2025-sl4778
Preview
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Secondary Legislation
|
Legislation Act
|
|
21
Aug
2025
|
Issued Accounting Standard: Amendments to XRB A2 Resulting From the Regulatory Systems (Economic Development) Amendment Act 2025 (Notice No. 243)
2025-sl4595
Preview
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Secondary Legislation
|
Legislation Act
|
|
26
Jun
2025
|
Issued Accounting Standard: RDR Concessions – NZ IFRS 18 Presentation and Disclosure in Financial Statements (Notice No. 242)
2025-sl3411
Preview
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Secondary Legislation
|
Legislation Act
|
|
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
|
Legislation Act
|
|
1
May
2025
|
Issued Accounting Standard: Contracts Referencing Nature Dependent Electricity (Notice No. 240)
2025-sl2310
Preview
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Secondary Legislation
|
Legislation Act
|
|
13
Mar
2025
|
Issued Accounting Standard: RDR Concessions – Amendments to the Classification and Measurement of Financial Instruments (Notice No. 239)
2025-sl1382
Preview
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Secondary Legislation
|
Legislation Act
|
|
13
Feb
2025
|
NZ SRE 1 Review of Service Performance Information (Notice No. 238)
2025-sl752
Preview
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Secondary Legislation
|
Legislation Act
|
|
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
|
Legislation Act
|
|
27
Nov
2024
|
Issued Climate Standard: Amendments to Adoption of Aotearoa New Zealand Climate Standards 2024 (Notice No. 236)
2024-sl6084
Preview
|
Secondary Legislation
|
Legislation Act
|
|
24
Oct
2024
|
Issued Accounting Standard: 2024 Omnibus Amendments to PBE Standards (Notice No. 235)
2024-sl5483
Preview
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Secondary Legislation
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Legislation Act
|
|
22
Aug
2024
|
Issued Authoritative Notice: PBE Conceptual Framework Update (Amendments to Chapter 3 Qualitative Characteristics and Chapter 5 Elements in General Purpose Financial Reports) (Notice No. 234)
2024-sl4078
Preview
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Secondary Legislation
|
Legislation Act
|
|
22
Aug
2024
|
Issued Accounting Standard: Annual Improvements to NZ IFRS 2024 (Notice No. 233)
2024-sl4077
Preview
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Secondary Legislation
|
Legislation Act
|
|
27
Jun
2024
|
Issued Accounting Standard: Amendments to the Classification and Measurement of Financial Instruments (Notice No. 232)
2024-sl2992
Preview
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Secondary Legislation
|
Legislation Act
|
|
23
May
2024
|
Issued Accounting Standard: Mandatory Date of Amendments to NZ IFRS 10 and NZ IAS 28 (2024) (Notice No. 231)
2024-sl2335
Preview
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Secondary Legislation
|
Legislation Act
|
|
23
May
2024
|
Issued Accounting Standard: NZ IFRS 18 Presentation and Disclosure in Financial Statements (Notice No. 230)
2024-sl2334
Preview
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Secondary Legislation
|
Legislation Act
|
|
29
Feb
2024
|
Issued Accounting Standard: Updated PBE Tier Sizes (Notice No. 229)
2024-sl827
Preview
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Secondary Legislation
|
Legislation Act
|
|
18
Jan
2024
|
Issued Accounting Standard: Lack of Exchangeability RDR (Notice No. 228)
2024-sl164
Preview
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Secondary Legislation
|
Legislation Act
|
|
30
Nov
2023
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Narrow Scope Amendments to ISAs (NZ) due to Public Interest Entity Revisions (Notice No. 227)
2023-sl5466
Preview
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Secondary Legislation
|
Legislation Act
|
|
2
Nov
2023
|
Issued Accounting Standard: Lack of Exchangeability (Notice No. 226)
2023-sl5057
Preview
|
Secondary Legislation
|
Legislation Act
|
|
2
Nov
2023
|
Issued Accounting Standard: Supplier Finance Arrangements RDR (Notice No. 225)
2023-sl5056
Preview
|
Secondary Legislation
|
Legislation Act
|
|
3
Aug
2023
|
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
|
Legislation Act
|
|
27
Jul
2023
|
NZ AS 1 (Revised) The Audit of Service Performance Information (Notice No. 223)
2023-sl3329
Preview
|
Secondary Legislation
|
Legislation Act
|
|
13
Jul
2023
|
Issued Accounting Standard: International Tax Reform – Pillar Two Model Rules (Amendments to NZ IAS 12) (Notice No. 222)
2023-sl3139
Preview
|
Secondary Legislation
|
Legislation Act
|
|
13
Jul
2023
|
Issued Accounting Standard: Supplier Finance Arrangements (Notice No. 221)
2023-sl3138
Preview
|
Secondary Legislation
|
Legislation Act
|
|
22
Jun
2023
|
Issued Accounting Standard: Insurance Contracts in the Public Sector (Notice No. 218)
2023-sl2569
Preview
|
Secondary Legislation
|
Legislation Act
|
|
22
Jun
2023
|
Amendments to Professional and Ethical Standard 1: Revisions to the Definition of Engagement Team and Group Audits (Notice No. 220)
2023-sl2618
Preview
|
Secondary Legislation
|
Legislation Act
|
|
22
Jun
2023
|
Amendments to Professional and Ethical Standard 1: Technology-related Revisions (Notice No. 219)
2023-sl2602
Preview
|
Secondary Legislation
|
Legislation Act
|
|
25
May
2023
|
Issued: Amendments to Auditing and Review Engagement Standards as a Result of the Revisions to Financial Reporting Standards (Notice No. 217)
2023-sl2166
Preview
|
Secondary Legislation
|
Legislation Act
|
|
25
May
2023
|
Issued Accounting Standard: Non-current Liabilities with Covenants (Notice No. 216)
2023-sl2145
Preview
|
Secondary Legislation
|
Legislation Act
|
|
18
May
2023
|
Issued Accounting Standard: Disclosure of Fees for Audit Firms’ Services (Amendments to PBE IPSAS 1) (Notice No. 214)
2023-sl2058
Preview
|
Secondary Legislation
|
Legislation Act
|
|
18
May
2023
|
Issued Accounting Standard: Reporting Requirements for Tier 4 Not-for-Profit Entities (Notice No. 213)
2023-sl2044
Preview
|
Secondary Legislation
|
Legislation Act
|
|
18
May
2023
|
Issued Accounting Standard: Reporting Requirements for Tier 4 Public Sector Entities (Notice No. 212)
2023-sl2043
Preview
|
Secondary Legislation
|
Legislation Act
|
|
18
May
2023
|
Issued Accounting Standard: Reporting Requirements for Tier 3 Not-for-Profit Entities (Notice No. 211)
2023-sl2042
Preview
|
Secondary Legislation
|
Legislation Act
|
|
18
May
2023
|
Issued Accounting Standard: Reporting Requirements for Tier 3 Public Sector Entities (Notice No. 210)
2023-sl2041
Preview
|
Secondary Legislation
|
Legislation Act
|
|
18
May
2023
|
Issued Accounting Standard: Disclosure of Fees for Audit Firms’ Services (Amendments to FRS-44) (Notice No. 215)
2023-sl2059
Preview
|
Secondary Legislation
|
Legislation Act
|
|
14
Dec
2022
|
Issued Climate Standard: Aotearoa New Zealand Climate Standard 3: General Requirements for Climate-related Disclosures (NZ CS 3) (Notice No. 209)
2022-sl5384
Preview
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Secondary Legislation
|
Legislation Act
|
|
14
Dec
2022
|
Issued Climate Standard: Aotearoa New Zealand Climate Standard 2: Adoption of Aotearoa New Zealand Climate Standards (NZ CS 2) (Notice No. 208)
2022-sl5383
Preview
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Secondary Legislation
|
Legislation Act
|
|
14
Dec
2022
|
Issued Climate Standard: Aotearoa New Zealand Climate Standard 1: Climate-related Disclosure s (NZ CS 1) (Notice No. 207)
2022-sl5381
Preview
|
Secondary Legislation
|
Legislation Act
|
|
8
Dec
2022
|
Standard on Assurance Engagements 3450 Assurance Over Financial Information Prepared in Connection with a Capital Raising (Notice No. 206)
2022-sl5336
Preview
|
Secondary Legislation
|
Legislation Act
|
|
10
Nov
2022
|
Amendments to Professional and Ethical Standard 1: Revisions to the Definition of Public Interest Entity (Notice No. 205)
2022-sl4756
Preview
|
Secondary Legislation
|
Legislation Act
|
|
10
Nov
2022
|
Issued Accounting Standard: Lease Liability in a Sale and Leaseback (Notice No. 204)
2022-sl4755
Preview
|
Secondary Legislation
|
Legislation Act
|
|
25
Aug
2022
|
Issued Accounting Standard: Public Sector Specific Financial Instruments (Non-Authoritative Amendments to PBE IPSAS 41) (Notice No. 203)
2022-sl3547
Preview
|
Secondary Legislation
|
Legislation Act
|
|
18
Aug
2022
|
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
|
Secondary Legislation
|
Legislation Act
|
|
30
Jun
2022
|
2022 Amendment to NZ AS 1 The Audit of Service Performance Information (Notice No. 201)
2022-sl2587
Preview
|
Secondary Legislation
|
Legislation Act
|
|
23
Jun
2022
|
Issued Accounting Standard: 2022 Omnibus Amendments to PBE Standards (Notice No. 199)
2022-sl2495
Preview
|
Secondary Legislation
|
Legislation Act
|
|
23
Jun
2022
|
Issued Accounting Standard: Initial Application of PBE IFRS 17 and PBE IPSAS 41 — Comparative Information (Notice No. 198)
2022-sl2494
Preview
|
Secondary Legislation
|
Legislation Act
|
|
23
Jun
2022
|
Amendments to Professional and Ethical Standard 1: Revisions to the Non-Assurance Services Provisions of the Code (Notice No. 200)
2022-sl2481
Preview
|
Secondary Legislation
|
Legislation Act
|
|
9
Jun
2022
|
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
|
Legislation Act
|
|
5
May
2022
|
Conforming and Consequential Amendments to Other Standards as a Result of the New and Revised Quality Management Standards (Notice No. 196)
2022-sl1582
Preview
|
Secondary Legislation
|
Legislation Act
|
|
5
May
2022
|
Annual Improvements and Conforming and Consequential Amendments to Domestic Assurance Standards (Notice No. 195)
2022-sl1581
Preview
|
Secondary Legislation
|
Legislation Act
|
|
3
Mar
2022
|
Amendments to Professional and Ethical Standard 1: Revisions to the Fee-Related Provisions of the Code (Notice No. 194)
2022-sl619
Preview
|
Secondary Legislation
|
Legislation Act
|
|
13
Jan
2022
|
Issued Accounting Standard: Initial Application of NZ IFRS 17 and NZ IFRS 9 —Comparative Information (Notice No. 193)
2022-sl57
Preview
|
Secondary Legislation
|
Legislation Act
|
|
3
Dec
2021
|
2021 Amendment to NZ AS 1 The Audit of Service Performance Information (Notice No. 192)
2021-sl5190
Preview
|
Secondary Legislation
|
Legislation Act
|
|
8
Jul
2021
|
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
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
8
Jul
2021
|
Issued Accounting Standard: Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Notice No. 191)
2021-au2793
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
8
Jul
2021
|
Quality Management Standards (Notice No. 189)
2021-au2775
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
23
Apr
2021
|
Issued Accounting Standard: Covid-19 -Related Rent Concessions beyond 30 June 2021 (Notice No. 188)
2021-au1415
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
15
Apr
2021
|
Annual Improvements 2020 (Notice No. 187)
2021-au1312
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
26
Mar
2021
|
Issued Accounting Standard: Definition of Accounting Estimates (Notice No. 186)
2021-au1050
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
26
Mar
2021
|
Issued Accounting Standard: Disclosure of Accounting Policies (Notice No. 185)
2021-au1049
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
4
Mar
2021
|
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
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
4
Feb
2021
|
International Standard on Related Services Engagements (New Zealand) 4400 Agreed-Upon Procedures Engagements (Notice No. 183)
2021-au303
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
12
Nov
2020
|
Issued Accounting Standard: PBE Interest Rate Benchmark Reform—Phase 2 (Notice No. 182 )
2020-au5117
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
22
Oct
2020
|
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
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
17
Sep
2020
|
Issued Accounting Standard: Interest Rate Benchmark Reform—Phase 2 (Notice No. 180)
2020-au4286
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
20
Aug
2020
|
Issued Accounting Standard: Extension of the Temporary Exemption from Applying NZ IFRS 9 (Notice No. 179)
2020-au3749
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
20
Aug
2020
|
Issued Accounting Standard: Going Concern Disclosures (Amendments to PBE IPSAS 1) (Notice No. 178)
2020-au3748
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
20
Aug
2020
|
Issued Accounting Standard: Going Concern Disclosures ( Amendments to FRS-44 ) (Notice No. 177)
2020-au3747
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
20
Aug
2020
|
Issued Accounting Standard: Classification of Liabilities as Current or Non-current—Deferral of Effective Date (Notice No. 176)
2020-au3746
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
20
Aug
2020
|
Issued Accounting Standard: 2020 Amendments to PBE FRS 48 (Notice No. 175)
2020-au3745
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
20
Aug
2020
|
Issued Accounting Standard: Amendments to PBE IFRS 17 (Notice No. 174)
2020-au3743
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
20
Aug
2020
|
Issued Accounting Standard: Amendments to NZ IFRS 17 (Notice No. 173)
2020-au3742
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
22
Jul
2020
|
Issued Standard: XRB Au1 Application of Auditing and Assurance Standards (Legislative Update) (Notice No. 172)
2020-au3140
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
25
Jun
2020
|
Issued Accounting Standard: Onerous Contracts—Cost of Fulfilling a Contract (Notice No. 171)
2020-au2744
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
25
Jun
2020
|
Issued Accounting Standard: Reference to the Conceptual Framework ( Notice No. 170)
2020-au2743
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
25
Jun
2020
|
Issued Accounting Standard: Annual Improvements to NZ IFRS 2018–2020 (Notice No. 169)
2020-au2742
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
25
Jun
2020
|
Issued Accounting Standard: Property, Plant and Equipment—Proceeds before Intended Use (Notice No. 168)
2020-au2741
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
25
Jun
2020
|
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
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
11
Jun
2020
|
Conforming Amendments to Auditing and Assurance Standards as a result of the revised Professional and Ethical Standard 1 (Notice No. 166)
2020-au2463
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
11
Jun
2020
|
Issued Accounting Standard: COVID-19 -Related Rent Concessions (Notice No. 165)
2020-au2462
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
23
Apr
2020
|
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
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
9
Apr
2020
|
Issued Accounting Standard: Classification of Liabilities as Current or Non-current (Notice No. 163)
2020-au1552
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
27
Feb
2020
|
Amendment to Standards Issued by the NZAuASB: ISA (NZ) 560 Subsequent Events (Notice No. 162)
2020-au866
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
27
Feb
2020
|
Amendments to Professional and Ethical Standard 1: Part 4B—Independence for Assurance Engagements Other Than Audit and Review Engagements (Notice No. 161)
2020-au865
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
20
Feb
2020
|
Issued Accounting Standard and Revocation: Withdrawal of PBE FRS 46 (Amendments to PBE FRS 47) and Revocation of PBE FRS 46 (Notice No. 160)
2020-au747
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
20
Feb
2020
|
Issued Accounting Standard: PBE Interest Rate Benchmark Reform (Notice No. 159)
2020-au745
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
7
Nov
2019
|
Issued Accounting Standard: Interest Rate Benchmark Reform (Notice No. 158)
2019-au5064
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
19
Sep
2019
|
Issued Accounting Standard: 2019 Omnibus Amendments to NZ IFRS (Notice No. 157)
2019-au4348
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
15
Aug
2019
|
Issued Accounting Standard: Uncertainty over Income Tax Treatments (Amendments to PBE IAS 12) (Notice No. 156)
2019-au3816
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
4
Jul
2019
|
Issued Accounting Standard: PBE IFRS 17 Insurance Contracts (Notice No. 155)
2019-au3103
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
4
Jul
2019
|
Issued Accounting Standard: PBE IPSAS 40 PBE Combinations (Notice No. 154)
2019-au3102
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
9
May
2019
|
Issued Standard: 2019 Amendments to XRB A1 Appendix A (Notice No. 153)
2019-gs2121
Preview
|
General Section
|
Financial Reporting Act
|
|
28
Mar
2019
|
Issued Accounting Standard: Effective Date of PBE IFRS 9 (Notice No. 152)
2019-au1379
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
28
Mar
2019
|
Issued Accounting Standard: PBE IPSAS 41 Financial Instruments (Notice No. 151)
2019-au1378
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
21
Feb
2019
|
New Zealand Auditing Standard 1 The Audit of Service Performance Information (Notice No. 150)
2019-au773
Preview
|
Authorities/Other Agencies of State
|
Financial Reporting Act
|
|
20
Dec
2018
|
Professional and Ethical Standard 1 International Code of Ethics for Assurance Practitioners (Including International Independence Standards) (New Zealand) (Notice No. 147)
2018-gs6321
Preview
|
General Section
|
Financial Reporting Act
|
|
20
Dec
2018
|
Issued Accounting Standard: Definition of Material (Amendments to NZ IAS 1 and NZ IAS 8) and Issued Authoritative Notice: Definition of Material (Amendments to Conceptual Frameworks) (Notice No. 149)
2018-gs6397
Preview
|
General Section
|
Financial Reporting Act
|
|
20
Dec
2018
|
Issued Accounting Standard: Definition of a Business (Amendments to NZ IFRS 3) (Notice No. 148)
2018-gs6396
Preview
|
General Section
|
Financial Reporting Act
|