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 Annual Improvements and Conforming and Consequential Amendments to Domestic Assurance Standards.

Annual Improvements and Conforming and Consequential Amendments to Domestic Assurance Standards:

• Commences from:
  1. assurance engagements beginning on or after 15 December 2022; and
  2. reviews of financial statements for periods beginning on or after 15 December 2022.

Early adoption is permitted.

• Is secondary legislation 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 5th day of May 2022.

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