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 Amendment to Assurance Engagements over Greenhouse Gas Emissions Disclosures 2025 (“Standard”).

Standard

Amendment to Assurance Engagements over Greenhouse Gas Emissions Disclosures 2025:

• applies to assurance engagements for the disclosures within the climate statements relating to greenhouse gas emissions required by the Financial Markets Conduct Act 2013 performed in accordance with XRB Standards;
• is published on 13 November 2025 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; and
• is secondary legislation for the purposes of the Legislation Act 2019.

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 that begins on or after the mandatory date.

Mandatory date means 1 January 2025.

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

Dated this 13th day of November 2025.

GRAEME PINFOLD, Chair, New Zealand Auditing and Assurance Standards Board.