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 International Standard on Related Services Engagements (New Zealand) 4400 Agreed-Upon Procedures Engagements.

International Standard on Related Services Engagements (New Zealand) 4400 Agreed-Upon Procedures Engagements:

• Is effective for agreed-upon procedures engagements for which the terms of engagement are agreed on or after 1 January 2022. Early adoption is permitted;
• takes effect from the date of the notification of its issue in the New Zealand Gazette, pursuant to section 27(2)(a) and (b) of the Financial Reporting Act 2013; 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 4th day of February 2021.

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