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 New Zealand Auditing Standard 1 The Audit of Service Performance Information.

New Zealand Auditing Standard 1 The Audit of Service Performance Information:

• is effective for audits of service performance information included in the general purpose financial report for periods beginning on or after 1 January 2021; and
• 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 at www.xrb.govt.nz.

Dated this 21st day of February 2019.

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