Gazette - Search results

Date	Title	Type	Act
13 Nov 2025	Amendment to Assurance Engagements over Greenhouse Gas Emissions Disclosures 2025 (Notice No. 246) 2025-sl6493 Preview Fetching preview...	Secondary Legislation	Legislation Act
19 Jun 2025	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 Fetching preview...	Secondary Legislation	Legislation Act
13 Feb 2025	NZ SRE 1 Review of Service Performance Information (Notice No. 238) 2025-sl752 Preview Fetching preview...	Secondary Legislation	Legislation Act
27 Nov 2024	Amendments to Assurance Engagements over Greenhouse Gas Emissions Disclosures 2024 (Notice No. 237) 2024-sl6085 Preview Fetching preview...	Secondary Legislation	Legislation Act
31 Aug 2023	Health and Safety at Work (Adventure Activities) Regulations 2016—Publication of Safety Audit Standard 2023-au3976 Preview Fetching preview...	Authorities/Other Agencies of State	Health and Safety at Work (Adventure Activities) Regulations
3 Aug 2023	New Zealand Standard on Assurance Engagements 1 Assurance Engagements over Greenhouse Gas Emissions Disclosures (Notice No. 224) 2023-sl3499 Preview Fetching preview...	Secondary Legislation	Legislation Act
27 Jul 2023	NZ AS 1 (Revised) The Audit of Service Performance Information (Notice No. 223) 2023-sl3329 Preview Fetching 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 Fetching preview...	Secondary Legislation	Legislation Act
22 Jun 2023	Amendments to Professional and Ethical Standard 1: Technology-related Revisions (Notice No. 219) 2023-sl2602 Preview Fetching 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 Fetching 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 Fetching 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 Fetching 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 Fetching 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 Fetching 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 Fetching 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 Fetching preview...	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 Fetching 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 Fetching 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 Fetching 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 Fetching 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 Fetching preview...	Authorities/Other Agencies of State	Financial Reporting Act
8 Jul 2021	Quality Management Standards (Notice No. 189) 2021-au2775 Preview Fetching preview...	Authorities/Other Agencies of State	Financial Reporting Act
15 Apr 2021	Annual Improvements 2020 (Notice No. 187) 2021-au1312 Preview Fetching 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 Fetching 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 Fetching 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 Fetching 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 Fetching 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 Fetching 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 Fetching 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 Fetching 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 Fetching 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 Fetching 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 Fetching preview...	General Section	Financial Reporting Act
8 Nov 2018	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 Fetching preview...	General Section	Financial Reporting Act
9 Mar 2017	Issued Assurance Standard: Standard on Assurance Engagements 3100 (Revised) Compliance Engagements (Notice No. 127) 2017-gs1083 Preview Fetching preview...	General Section	Financial Reporting Act
24 Nov 2016	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 Fetching preview...	General Section	Financial Reporting Act
22 Sep 2016	Issued Revised International Standards on Auditing (New Zealand) (Notice No. 116) 2016-gs5391 Preview Fetching preview...	General Section	Financial Reporting Act
25 Aug 2016	Amendments to Professional and Ethical Standard 1 (Revised) Responding to Non-Compliance with Laws and Regulations (Notice No. 115) 2016-gs4886 Preview Fetching preview...	General Section	Financial Reporting Act
23 Jul 2015	Issued Assurance Standard: Standard on Assurance Engagements 3150 Assurance Engagements on Controls Notice No. 95 2015-gs4289 Preview Fetching preview...	General Section	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 Fetching preview...	General Section	Financial Reporting Act
27 Feb 2014	Amendments to Auditing and Assurance Standards: Omnibus Amendments (Legislative Update) 2014-gs1237 Preview Fetching preview...	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 Fetching preview...	General Section	Financial Reporting Act
19 Dec 2013	Amended International Standards on Auditing (New Zealand) for Use of 'Management' and 'Those Charged With Governance' (Notice No. 57) 2013-gs8155 Preview Fetching preview...	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 Fetching preview...	General Section	Financial Reporting Act
4 Apr 2013	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 Fetching preview...	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 Fetching preview...	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 Fetching preview...	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 Fetching preview...	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 Fetching preview...	General Section	Financial Reporting Act
13 Sep 2012	Issued Auditing and Assurance Standard: Amended External Reporting Board Standard Au1 Application of Auditing and Assurance Standards 2012-gs5723 Preview Fetching preview...	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 Fetching preview...	General Section	Financial Reporting Act

13 Nov 2025

Amendment to Assurance Engagements over Greenhouse Gas Emissions Disclosures 2025 (Notice No. 246) 2025-sl6493

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Secondary Legislation

Legislation Act

19 Jun 2025

International Standard on Auditing (New Zealand) for Audits of Financial Statements of Less Complex Entities (ISA (NZ) for LCE) (Notice No. 241) 2025-sl3254

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Secondary Legislation

Legislation Act

13 Feb 2025

NZ SRE 1 Review of Service Performance Information (Notice No. 238) 2025-sl752

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Secondary Legislation

Legislation Act

27 Nov 2024

Amendments to Assurance Engagements over Greenhouse Gas Emissions Disclosures 2024 (Notice No. 237) 2024-sl6085

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Secondary Legislation

Legislation Act

31 Aug 2023

Health and Safety at Work (Adventure Activities) Regulations 2016—Publication of Safety Audit Standard 2023-au3976

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Authorities/Other Agencies of State

Health and Safety at Work (Adventure Activities) Regulations

3 Aug 2023

New Zealand Standard on Assurance Engagements 1 Assurance Engagements over Greenhouse Gas Emissions Disclosures (Notice No. 224) 2023-sl3499

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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

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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

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Secondary Legislation

Legislation Act

22 Jun 2023

Amendments to Professional and Ethical Standard 1: Technology-related Revisions (Notice No. 219) 2023-sl2602

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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

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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

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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

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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

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Secondary Legislation

Legislation Act

30 Jun 2022

2022 Amendment to NZ AS 1 The Audit of Service Performance Information (Notice No. 201) 2022-sl2587

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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

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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

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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

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Secondary Legislation

Legislation Act

5 May 2022

Annual Improvements and Conforming and Consequential Amendments to Domestic Assurance Standards (Notice No. 195) 2022-sl1581

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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

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Secondary Legislation

Legislation Act

3 Dec 2021

2021 Amendment to NZ AS 1 The Audit of Service Performance Information (Notice No. 192) 2021-sl5190

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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

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Authorities/Other Agencies of State

Financial Reporting Act

8 Jul 2021

Quality Management Standards (Notice No. 189) 2021-au2775

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Authorities/Other Agencies of State

Financial Reporting Act

15 Apr 2021

Annual Improvements 2020 (Notice No. 187) 2021-au1312

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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General Section

Financial Reporting Act

8 Nov 2018

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

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General Section

Financial Reporting Act

9 Mar 2017

Issued Assurance Standard: Standard on Assurance Engagements 3100 (Revised) Compliance Engagements (Notice No. 127) 2017-gs1083

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General Section

Financial Reporting Act

24 Nov 2016

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

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General Section

Financial Reporting Act

22 Sep 2016

Issued Revised International Standards on Auditing (New Zealand) (Notice No. 116) 2016-gs5391

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General Section

Financial Reporting Act

25 Aug 2016

Amendments to Professional and Ethical Standard 1 (Revised) Responding to Non-Compliance with Laws and Regulations (Notice No. 115) 2016-gs4886

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General Section

Financial Reporting Act

23 Jul 2015

Issued Assurance Standard: Standard on Assurance Engagements 3150 Assurance Engagements on Controls Notice No. 95 2015-gs4289

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General Section

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

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General Section

Financial Reporting Act

27 Feb 2014

Amendments to Auditing and Assurance Standards: Omnibus Amendments (Legislative Update) 2014-gs1237

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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

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General Section

Financial Reporting Act

19 Dec 2013

Amended International Standards on Auditing (New Zealand) for Use of 'Management' and 'Those Charged With Governance' (Notice No. 57) 2013-gs8155

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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

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General Section

Financial Reporting Act

4 Apr 2013

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

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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

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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

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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

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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

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General Section

Financial Reporting Act

13 Sep 2012

Issued Auditing and Assurance Standard: Amended External Reporting Board Standard Au1 Application of Auditing and Assurance Standards 2012-gs5723

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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

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General Section

Financial Reporting Act