Notification of Proposed Replacement of Material Incorporated by Reference Into Information Disclosure Determination
Pursuant to clause 7 of Schedule 5 of the Commerce Act 1986, the Commerce Commission gives notice that it proposes to replace material incorporated by reference in the Electricity Distribution Information Disclosure Determination [2012] NZCC 22, as set out in the following table:
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Original material incorporated by reference |
Proposed replacement material incorporated by reference |
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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 the Financial Reporting Act 2013 |
International Standard on Assurance Engagements (New Zealand) 3000 (Revised), 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 and incorporating amendments up to May 2022, under the Financial Reporting Act 2013 |
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Standard on Assurance Engagements 3100 – Compliance Engagements, issued by the External Reporting Board in October 2014 and incorporating amendments up to August 2014, under the Financial Reporting Act 2013 |
Standard on Assurance Engagements 3100 – Compliance Engagements (Revised), issued by the New Zealand Auditing and Assurance Standards Board of the External Reporting Board in March 2017 and incorporating amendments up to May 2022, under the Financial Reporting Act 2013 |
The proposed replacement material is available for inspection free of charge, or for purchase, 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 proposed replacement material may also be downloaded from the XRB publication website, www.xrb.govt.nz.
Comments on the proposal to replace the material incorporated by reference may be made by making a submission on proposed changes to the Electricity Distribution Information Disclosure Determination [2012] NZCC 22. The proposed changes (including the proposal to replace the material incorporated by reference), as well as a document setting out the reasons for the proposed changes and how a submission may be made, can be found at https://comcom.govt.nz/regulated-industries/electricity-lines/projects/targeted-information-disclosure-review-for-electricity-distribution-businesses.
Dated this 18th day of August 2023.
COMMERCE COMMISSION.