The Commerce Commission (“Commission”) gives notice that it proposes to incorporate material by reference into the Fibre Information Disclosure Determination 2021 (“ID determination”), pursuant to section 223(a) of the Telecommunications Act 2001 and Schedule 5 of the Commerce Act 1986.
Material Proposed to be Incorporated by Reference
The Commerce Commission proposes to incorporate the following standards into the ID determination:
- International Standard on Assurance Engagements (New Zealand) 3000, Assurance Engagements Other than Audits or Reviews of Historical Financial Information, issued by the New Zealand Auditing and Assurance Standards Board of the External Reporting Board in July 2014, under section 12(b) of the Financial Reporting Act 2013 (“ISAE (NZ) 3000”).
- Standard on Assurance Engagements 3100 – Compliance Engagements, issued by the External Reporting Board in October 2014, incorporating amendments up to August 2014, under section 23(1)(b) of the Financial Reporting Act 1993 (“SAE 3100”).
Availability of Material for Inspection
The material incorporated by reference set out above is available for inspection free of charge, or for purchase at a reasonable price, during the hours of 8.30am to 5.00pm Monday to Friday by appointment at the Commerce Commission, Level 9, 44 The Terrace, Wellington.
The material incorporated by reference may also be downloaded from the XRB publication website, www.xrb.govt.nz.
Comments on Material Proposed to be Incorporated by Reference
Comments on the proposal can be made at the following web address: https://comcom.govt.nz/file-upload-form-folder/file-upload-form. Comments are due by 5.00pm on 8 July 2021.
Dated this 27th day of May 2021.