New Zealand Gazette – 2011 – No. 105

Page 3083

✨ Professional Standards and Index

14 JULY 2011

NEW ZEALAND GAZETTE, No. 105

Professional and Ethical Standards

Professional and Ethical Standard 1, "Ethical standards for Assurance Providers"
Professional and Ethical Standard 2, "Independence in Assurance Engagements"
Professional and Ethical Standard 3, "Quality Control"

Professional and Ethical Standard 1 and Professional and Ethical Standard 2 are effective for assurance engagements beginning on or after 1 September 2011.

Professional and Ethical Standard 3 is effective for individual assurance engagements (other than audits of historical financial information) beginning on or after 1 September 2011.

Firms conducting assurance engagements are required to establish systems of quality control in compliance with this standard for application from 1 September 2011.

All of these auditing and assurance standards (including professional and ethical standards) are Regulations for the purposes of the Regulations (Disallowance) Act 1989.

Copies of any approved Auditing or Assurance standard may be inspected free of charge at the offices of the XRB, Level 7, 50 Manners Street, Wellington.

Copies are also available on the XRB's website

www.xrb.govt.nz

Dated this 1st day of July 2011.

KEVIN SIMPKINS, Chairman, External Reporting Board.

gs4825

Approval of External Reporting Board Standard Au1 Application of Auditing and Assurance Standards (XRB Au1) (Notice No. 3)

Notice is hereby given, pursuant to section 24(1)(b) of the Financial Reporting Act 1993, that the External Reporting Board (XRB) has approved External Reporting Board Standard Au1 Application of Auditing and Assurance Standards (XRB Au1).

XRB Au1 is:

is effective for audits or reviews of historical financial statements for periods beginning on or after 1 September 2011, and for other assurance engagements beginning on or after 1 September 2011; and
is a Regulation for the purposes of the Regulations (Disallowance) Act 1989.

Copies of XRB Au1 may be inspected free of charge at the offices of the XRB, Level 7, 50 Manners Street, Wellington.

Copies are also available on the XRB's website

www.xrb.govt.nz

Dated this 1st day of July 2011.

KEVIN SIMPKINS, Chairman, External Reporting Board.

gs4826

Index

Agricultural Compounds and Veterinary Medicines Act—
Trade name products
Registration
Applications: 3060

Bankruptcy Notices—
Bankruptcies: 2964
No asset procedures: 2964
Building Act—
Appointments/reappointments
Building Practitioners Board: 3060

Charitable Trusts Act—
Dissolution of charitable trust boards: 3057
Winding up/liquidations
UNITED SERVICES AND COMMUNITY CLUB TRUST: 2968
Citizens Initiated Referenda Act—
Notification of determination of the precise questions at indicative referenda: 3059
Civil Aviation Act—
Direction to require screening
Replacements 2002/3780; 2011/775: 3075
Exemptions: 3075
Civil Union Act—
Lists of civil union celebrants: 3070
Companies Act—
Amalgamation of companies
GREERTON HOLDINGS LTD./EMERALD PARK LTD.: 3056
Removals
A42 LTD.: 3041
ASSURE NOMINEES LTD.: 3042
ATG PACIFIC LTD.: 3041
BAYOU APARTMENTS LTD.: 3041
BEAN INVESTMENTS (2007) LTD.: 3041
BRANXHOLME COW COMPANY LTD.: 3042
BUDOA LTD.: 3042
C3PO LTD.: 3041
CAPRI PRODUCTIONS LTD.: 3045
CLS NO2 LTD.: 3041
COSMOS ENTERPRISES LTD.: 3041
CREAM CONSULTING LTD.: 3046
D'URVILLE HOMES LTD.: 3044
DC PROPERTIES (NZ) LTD.: 3042
DEBT RELIEF (NZ) LTD.: 3042
DEPENDABLE POWER SOLUTIONS LTD.: 3045
EASTSIDE PROPERTIES LTD.: 3041
ESK CELLARS LTD.: 3046
FCR ARCHITECTS & INTERIOR CONSULTANTS LTD.: 3043
FRESH & FROZEN FOOD DISTRIBUTORS LTD.: 3041
GIANT CONSTRUCTION LTD.: 3042

Gazette.govt.nz — NZ Gazette 2011, No 105

The General Assembly Library (on the right) was completed in 1899 and survived the 1907 fire. Now the oldest remaining original Parliament building, still used as the Parliamentary Library.

✨ LLM interpretation of page content

💰 Approval of Auditing and Assurance Standards (Notice No. 2) (continued from previous page)

Domain💰 Finance & Revenue
Dated1 July 2011
KeywordsAuditing, Assurance Standards, Financial Reporting Act 1993, International Standards on Auditing (New Zealand), Review Standards
👩‍💼 Officials

KEVIN SIMPKINS, Chairman, External Reporting Board

💰 Approval of External Reporting Board Standard Au1 Application of Auditing and Assurance Standards (XRB Au1) (Notice No. 3)

Domain💰 Finance & Revenue
Dated1 July 2011
KeywordsAuditing, Assurance Standards, Financial Reporting Act 1993, XRB Au1
👩‍💼 Officials

KEVIN SIMPKINS, Chairman, External Reporting Board

📰 Index of Notices

Domain📰 NZ Gazette
KeywordsIndex, Notices, Agricultural Compounds, Bankruptcy, Building Act, Charitable Trusts, Citizens Initiated Referenda, Civil Aviation, Civil Union, Companies Act

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