Notice is given, pursuant to the Legislation Act 2019, that the New Zealand Auditing and Assurance Standards Board (acting under delegated authority of the External Reporting Board) has issued the International Standard on Auditing (New Zealand) 570, Going Concern.

This standard:

• was issued on 18 December 2025 under section 12(b) of the Financial Reporting Act 2013
• takes effect on the 28th day after the date of this notice
• applies in relation to accounting periods that begin on or after 15 December 2026
• is secondary legislation for the purposes of the Legislation Act 2019.

This standard is available on the website of the External Reporting Board at www.xrb.govt.nz.

Copies may also be inspected free of charge at the offices of the XRB, Level 6, 154 Featherston Street, Wellington.

These standards are administered by the External Reporting Board.

Dated this 18th day of December 2025.

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