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 Standard on Assurance Engagements 3450 Assurance Over Financial Information Prepared in Connection with a Capital Raising.

Standard on Assurance Engagements 3450 Assurance Over Financial Information Prepared in Connection with a Capital Raising:

• Applies to assurance engagements commencing on or after 15 December 2023. Earlier application is permitted on a voluntary basis; and
• 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 8th day of December 2022.

MARJE RUSS, Chair, New Zealand Auditing and Assurance Standards Board.