Notice is hereby given, pursuant to the Legislation Act 2019, that the External Reporting Board has issued Amendments to Assurance Engagements over Greenhouse Gas Emissions Disclosures 2024 (“Standard”).

Standard

Amendments to Assurance Engagements over Greenhouse Gas Emissions Disclosures 2024:

• applies to assurance engagements performed in accordance with XRB Standards;
• is secondary legislation for the purposes of the Legislation Act 2019; and
• is published on 27 November 2024 and takes effect on the 28th day after the date of its publication under the Legislation Act 2019 and commences to apply as set out below.

Commencement and application

The accounting periods in relation to which this amending Standard commences to apply are for an assurance practitioner, those accounting periods following, and including, the first accounting period for the entity that begins on or after the mandatory date.

mandatory date means 1 January 2024.

Copies of this Standard may be inspected free of charge at the offices of the External Reporting Board (XRB), Level 6, 154 Featherson Street, Wellington. Copies are also available on the XRB’s website at www.xrb.govt.nz.

Dated this 27th day of November 2024.

MICHELE J EMBLING, Chair, External Reporting Board.