1 SEPTEMBER 2011 NEW ZEALAND GAZETTE, No. 136

Electricity Invercargill Limited

Electricity Distribution (Information Disclosure) Requirements 2008

Notice of Publication of Information Disclosures—Electricity Invercargill Limited

Pursuant to the Electricity Distribution (Information Disclosure) Requirements 2008, the board of directors of Electricity Invercargill Limited gives notice that its information disclosures for the period 1 April 2010 to 31 March 2011 have been published and can be downloaded from Electricity Invercargill Limited’s section of PowerNet Limited’s website

www.powernet.co.nz

Hard copies of the information disclosures may be inspected or obtained from PowerNet Limited’s Office, 251 Racecourse Road, Invercargill.

Dated this 31st day of August 2011.

NEIL BONIFACE, Chairman, Electricity Invercargill Limited.

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Approval of Assurance Standards (Notice No. 7)

Notice is hereby given, pursuant to section 31 of the Financial Reporting Act 1993, that the External Reporting Board has approved the following assurance standards, which are the same or substantially the same as the standards relating to assurance that had been issued by the New Zealand Institute of Chartered Accountants.

These standards include:

International Standard on Assurance Engagements (New Zealand) (ISAE (NZ)) 3000, Assurance Engagements Other than Audits or Reviews of Historical Financial Information

ISAE (NZ) 3000 is effective for assurance engagements beginning on or after 1 November 2011.

International Standard on Assurance Engagements (New Zealand) (ISAE (NZ)) 3402, Assurance Reports on Controls at a Service Organisation

ISAE (NZ) 3402 is effective for service auditor’s assurance reports for periods beginning on or after 1 November 2011.

Standard on Assurance Engagements (SAE) 3100, Compliance Engagements

SAE 3100 is effective for assurance engagements beginning on or after 1 November 2011.

All of these assurance standards are Regulations for the purposes of the Regulations (Disallowance) Act 1989.

These standards are available on the XRB’s website at

www.xrb.govt.nz

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

Dated this 30th day of August 2011.

KEVIN SIMPKINS, Chairman, External Reporting Board.

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External Reporting Board

Financial Reporting Act 1993

Issued Accounting Standard: Amended External Reporting Board Standard A1 Application of Accounting Standards (Notice No. 6)

Notice is hereby given, pursuant to section 31 of the Financial Reporting Act 1993, that the External Reporting Board has issued amended External Reporting Board Standard A1 Application of Accounting Standards (XRB A1).

Amended External Reporting Board Standard A1 Application of Accounting Standards:

• applies to all reporting entities and groups, the Crown and all departments, offices of Parliament and Crown entities, and all local authorities (each of which is defined in the Act) other than where expressly exempted by its terms, the terms of any other applicable financial reporting standard or by law; and
• applies to annual periods beginning on or after 1 September 2011. Early application is permitted for annual periods beginning on or after 1 July 2011; and
• is a Regulation for the purposes of the Regulations (Disallowance) Act 1989.

External Reporting Board Standard A1 Application of Accounting Standards is available on the XRB’s website

www.xrb.govt.nz/accounting-standards

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

Dated this 29th day of August 2011.

KEVIN SIMPKINS, Chairman, External Reporting Board.

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Issued Auditing and Assurance Standard: Amended External Reporting Board Standard Au1 Application of Auditing and Assurance Standards (Notice No. 8)

Notice is hereby given, pursuant to section 31 of the Financial Reporting Act 1993, that the External Reporting Board has issued amended External Reporting Board Standard Au1 Application of Auditing and Assurance Standards (XRB Au1).

Amended XRB Au1 Application of Auditing and Assurance Standards 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 November 2011; and
• a Regulation for the purposes of the Regulations (Disallowance) Act 1989.

XRB Au1 Application of Auditing and Assurance Standards is available on the XRB’s website

www.xrb.govt.nz

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

Dated this 29th day of August 2011.

KEVIN SIMPKINS, Chairman, External Reporting Board.

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