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 the following:

• Conforming Amendments to Auditing and Assurance Standards as a result of the revised Professional and Ethical Standard 1.

Conforming Amendments to Auditing and Assurance Standards as a result of the revised Professional and Ethical Standard 1:

• is effective on 15 July 2020; 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 3rd day of June 2020.

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