31 JANUARY 2013 NEW ZEALAND GAZETTE, No. 11 397

South Auckland Land District—Waipa District

Schedule

Dated at Te Awamutu this 28th day of November 2012.

GARRY DAVID DYET, Chief Executive, Waipa District Council.

(WDC P3202-07)

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General Section

External Reporting Board

Financial Reporting Act 1993

Issued Auditing and Assurance Standard: Professional and Ethical Standard 1 (Revised): Code of Ethics for Assurance Practitioners (Notice No. 30)

Notice is hereby given, pursuant to section 31 of the Financial Reporting Act 1993, that the New Zealand Auditing and Assurance Standards Board of the External Reporting Board has issued Professional and Ethical Standard 1 (Revised): Code of Ethics for Assurance Practitioners.

Professional and Ethical Standard 1 (Revised):

• Supersedes Professional and Ethical Standard 1 Ethical Standards for Assurance Providers and Professional and Ethical Standard 2 Independence in Assurance Engagements;

• applies to assurance practitioners who perform assurance engagements;

• is effective from 1 January 2014; and

• is a Regulation for the purposes of the Regulations (Disallowance) Act 1989.

Copies of the standard may be inspected free of charge at the offices of the External Reporting Board (XRB), Level 7, 50 Manners Street, Wellington.

Copies are also available on the XRB’s website at www.xrb.govt.nz

Dated this 28th day of January 2013.

NEIL CHERRY, Chairman, New Zealand Auditing and Assurance Standards Board.

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Issued Auditing and Assurance Standard: Professional and Ethical Standard 3 (Amended): Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance Engagements (Notice No. 31)

Notice is hereby given, pursuant to section 31 of the Financial Reporting Act 1993, that the New Zealand Auditing and Assurance Standards Board of the External Reporting Board has issued Professional and Ethical Standard 3 (Amended): Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance Engagements.

Professional and Ethical Standard 3 (Amended):

• Supersedes Professional and Ethical Standard 3: Quality Control;

• applies to all firms of assurance practitioners in respect of audits and reviews of financial statements, and other assurance engagements;

• requires systems of quality control in compliance with PES 3 (Amended) to be established for application from 1 January 2014; and

• is a Regulation for the purposes of the Regulations (Disallowance) Act 1989.

Copies of the standard may be inspected free of charge at the offices of the External Reporting Board (XRB), Level 7, 50 Manners Street, Wellington.

Copies are also available on the XRB’s website at www.xrb.govt.nz

Dated this 28th day of January 2013.

NEIL CHERRY, Chairman, New Zealand Auditing and Assurance Standards Board.

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National Beekeepers’ Association of New Zealand Incorporated

Biosecurity (American Foulbrood – Apiary and Beekeeper Levy) Order 2003

Notification of Rates of Levy for the 2013–2014 Levy Year

The Management Agency of the American Foulbrood National Pest Management Strategy hereby advises, as prescribed in the Biosecurity (American Foulbrood – Apiary and Beekeeper Levy) Order 2003, that the levy for the 2013–2014 year will be as follows.

The levy rate will be (excluding GST):

(a) base levy of $20.00; and

(b) apiary levy of $14.00 per apiary.

However, as stated in clause 7(4), if a beekeeper owns fewer than 11 beehives on fewer than four apiaries, the sum of the number of registered apiaries must be treated as one.

BARRY FOSTER, President, National Beekeepers’ Association of New Zealand Incorporated.

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