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 Amendments to Auditing Standards 2026 (“standard”).

The standard:

• was issued on 9 April 2026 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.

This standard is administered by the External Reporting Board.

Dated this 9th day of April 2026.

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