Notice is hereby given, pursuant to the Legislation Act 2019, that the New Zealand Auditing and Assurance Standards Board of the External Reporting Board has issued 2021 Amendment to NZ AS 1 The Audit of Service Performance Information.

2021 Amendment to NZ AS 1 The Audit of Service Performance Information:

• Commences from 1 January 2022 with early application permitted; and
• is a disallowable instrument for the purposes of the Legislation Act 2019.

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 3rd day of December 2021.

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