25 AUGUST 2011 NEW ZEALAND GAZETTE, No. 134 3845

• Annual registration retention fee for non-practising registrants (excludes non-practising Dentist and Dental Specialist registrants) (for period 1 April 2011 to 31 March 2012) 96.00
• Application to transfer from retention to practising where applicant subject to recency of practice policy 176.00

Examination Fees

• Application for assessment of eligibility to enter the New Zealand Dental Registration Examination (NZDREX) – Overseas Trained Dentist Preliminary (OTDP) written examination 462.22
• Subsequent application for assessment of eligibility to enter the New Zealand Dental Registration Examination (NZDREX) – Overseas Trained Dentist Preliminary (OTDP) written examination 462.22
• New Zealand Dental Registration Examination (NZDREX) – clinical examination 4,124.44
• New Zealand Dental Registration Examination (NZDREX) – clinical examination re-sits (only applicable to candidates who entered the clinical examination prior to December 2009) 1,724.44
• New Zealand Dental Specialist Registration Examination 13,354.67
• New Zealand Dental Therapist Registration Examination (NZDTREX) – clinical examination (per candidate fee where there is less than a total of 5 candidates sitting the same examination) 5,389.33
• New Zealand Dental Therapist Registration Examination (NZDTREX) – clinical examination (per candidate fee where there is a total of 5 or more candidates sitting the same examination) 4,759.11
• New Zealand Dental Therapist Registration Examination (NZDTREX) – written examination (per candidate fee where there is less than a total of 5 candidates sitting the same examination) 2,368.00
• New Zealand Dental Therapist Registration Examination (NZDTREX) – written examination (per candidate fee where there is a total of 5 or more candidates sitting the same examination) 1,783.11
• New Zealand Dental Hygienist Registration Examination (NZDHREX) – clinical examination (per candidate fee where there is less than a total of 5 candidates sitting the same examination) 5,389.33
• New Zealand Dental Hygienist Registration Examination (NZDHREX) – clinical examination (per candidate fee where there is a total of 5 or more candidates sitting the same examination) 4,759.11
• New Zealand Dental Hygienist Registration Examination (NZDHREX) – written examination (per candidate fee where there is less than a total of 5 candidates sitting the same examination) 2,368.00
• New Zealand Dental Hygienist Registration Examination (NZDHREX) – written examination (per candidate fee where there is a total of 5 or more candidates sitting the same examination) 1,783.11
• New Zealand Dental Technician Registration Examination (NZDTechREX) – combined examination (per candidate fee where there is less than a total of 5 candidates sitting the same examination) 2,501.33
• New Zealand Dental Technician Registration Examination (NZDTechREX) – combined examination (per candidate fee where there is a total of 5 or more candidates sitting the same examination) 2,003.56

Other Fees

• Application to undertake supervised orthodontic auxiliary practice while undertaking a prescribed training course 62.22
• Application for course approval by providers who do provide training as part of a primary Dental Council accredited qualification 1,736.80
• Application for course approval by providers who do not provide training as part of a primary Dental Council accredited qualification 3,763.15
• Application for an electronic copy of the published Dental Council Register 200.00

External Reporting Board

Financial Reporting Act 1993

Issued Accounting Standard: Amended NZ IAS 19 Employee Benefits (Notice No. 4)

Notice is hereby given, pursuant to section 31 of the Financial Reporting Act 1993, that the New Zealand Accounting Standards Board of the External Reporting Board has issued Amended NZ IAS 19 Employee Benefits (Amended NZ IAS 19).

Amended NZ IAS 19:

• applies to all for-profit reporting entities and groups, other than where expressly exempted by its terms, the terms of any other approved accounting standard or by law;
• applies to annual periods beginning on or after 1 January 2013; and
• is a Regulation for the purposes of the Regulations (Disallowance) Act 1989.

Amended NZ IAS 19 is available on the XRB’s website [www.xrb.govt.nz/accounting standards](http://www.xrb.govt.nz/accounting standards)

Copies may be purchased by emailing enquiries@xrb.govt.nz

Dated this 23rd day of August 2011.

MICHELE EMBLING, Chair, New Zealand Accounting Standards Board.

gs5882

Issued Accounting Standard: Presentation of Items of Other Comprehensive Income – Amendment to NZ IAS 1 Presentation of Financial Statements (Notice No. 5)

Notice is hereby given, pursuant to section 31 of the Financial Reporting Act 1993, that the New Zealand