Notice is hereby given, pursuant to section 24 of the Financial Reporting Act 2013, that the New Zealand Auditing and Assurance Standards Board of the External Reporting Board has issued Amendments to the International Standards on Auditing (New Zealand) (ISAs (NZ)) on Auditing Financial Statement Disclosures.

Amendments to the International Standards on Auditing (New Zealand) (ISAs (NZ)) on Auditing Financial Statement Disclosures:

• is effective for audits of financial statements for periods ending on or after 15 December 2016; and
• is a disallowable instrument for the purposes of the Legislation Act 2012.

Copies of the standard 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 1st day of October 2015.

NEIL CHERRY, Chair, New Zealand Auditing and Assurance Standards Board.