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 Standard on Assurance Engagements (SAE) 3100 (Revised) Compliance Engagements.

SAE 3100 (Revised):

• is effective for assurance engagements beginning on or after 1 January 2018; 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 9th day of March 2017.

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