Notice is hereby given, pursuant to section 31 of the Financial Reporting Act 1993, that the New Zealand Auditing and Assurance Standards Board of the External Reporting Board has issued amendments to the Professional and Ethical Standard 1 (Revised): Code of Ethics for Assurance Practitioners.
The amendments to Professional and Ethical Standard 1 (Revised):
- applies to assurance practitioners who perform assurance engagements;
- is effective from 1 June 2014;
- is a disallowable instrument for the purposes of the Legislation Act 2012.
Copies of the standards may be inspected free of charge at the offices of the External Reporting Board (XRB), Level 7,
50 Manners Street, Wellington.
Copies are also available on the XRB's website
www.xrb.govt.nz
Dated this 18th day of October 2013.
NEIL CHERRY, Chairman, New Zealand Auditing and Assurance Standards Board.