Notice is hereby given, pursuant to section 31 of the Financial Reporting Act 1993, that the External Reporting Board has issued amended External Reporting Board Standard Au1 Application of Auditing and Assurance Standards (XRB Au1).
Amended XRB Au1 Application of Auditing and Assurance Standards is:
- effective for assurance engagements beginning on or after 1 January 2013; and
- a Regulation for the purposes of the Regulations (Disallowance) Act 1989.
XRB Au1 Application of Auditing and Assurance Standards is available on the XRB’s website at
www.xrb.govt.nz
Copies may be purchased by emailing
enquiries@xrb.govt.nz
Dated this 10th day of December 2012.
KEVIN SIMPKINS, Chairman, External Reporting Board.