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 Standards Issued by the NZAuASB: Annual Improvements 2016.

Amendments to Standards Issued by the NZAuASB: Annual Improvements 2016:

• is effective as of 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 at

www.xrb.govt.nz

Dated this 10th day of November 2016.

ROBERT BUCHANAN, Chairman, New Zealand Auditing and Assurance Standards Board.