Financial Standards and Notices




19 DECEMBER 2013 NEW ZEALAND GAZETTE, No. 172 4725

Issued Auditing and Assurance Standard:

International Standard on Review Engagements (New Zealand) 2400, Review of Historical Financial Statements Performed by an Assurance Practitioner Who is not the Auditor of the Entity and New Zealand Standard on Review Engagements 2410, Review of Financial Statements Performed by the Independent Auditor of the Entity (Notice No. 58)

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:

  • International Standard on Review Engagements (New Zealand) (ISRE (NZ)) 2400, Review of Historical Financial Statements Performed by an Assurance Practitioner Who is not the Auditor of the Entity; and
  • New Zealand Standard on Review Engagements (NZ SRE) 2410, Review of Financial Statements Performed by the Independent Auditor of the Entity.

ISRE (NZ) 2400 and NZ SRE 2410:

  • supersede Review Standard 1, Statement of Review Engagement Standards;
  • are effective for reviews of financial statements for periods ending on or after 31 December 2014; and
  • are disallowable instruments for the purposes of the Legislation Act 2012.

Copies of the standards 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 13th day of December 2013.

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

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Forest Growers Levy Trust Incorporated

Commodity Levies (Harvested Wood Material)

Levy Order 2013

Notification of Plantation Forest Levy Rate

Forest Growers Levy Trust Incorporated advises that as per clause 11 of the Commodity Levies (Harvested Wood Material) Levy Order 2013, the rate of levy for the period 1 January 2014 to 31 December 2014 has been set at 27 cents per tonne.

Dated at Wellington this 18th day of November 2013.

G. THOMPSON, Chair.

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New Zealand Gazette 2014 Deadlines

New Year Deadlines

The first New Zealand Gazette edition for 2014 will be as follows:

9 January 2014

Commercial Section Notices: (Companies, Partnership, Insolvency and Land Transfer Acts)

The deadline for these notices will be 12.00 midday on Monday 6 January 2014.

All other notices must be lodged at the New Zealand Gazette office by 12.00 midday on Tuesday 7 January 2014.

Note: It would be appreciated if material for this edition was delivered as early as possible.

d2013

Index

A

Animal Welfare Act—
Codes of ethical conduct
Approvals: 4709
Codes of welfare

Animal Welfare (Layer Hens) Amendment 2012/4293: 4709

Anti-Money Laundering and Countering Financing of Terrorism Act—
Ministerial exemptions
Diversified Mortgage Trust No. 1 Ltd.: 4709
Praesidium Asset Management Ltd.: 4709

B

Bankruptcy Notices—
Bankruptcies: 4630
No asset procedures: 4631

Building Act—
Urgent Amendment to the Acceptable Solutions and Verification Method for New Zealand Building Code Clauses C1 to C6 and to Materials Incorporated by Reference into the Acceptable Solutions and Verification Method for New Zealand Building Code Clauses C1 to C6: 4698



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Online Sources for this page:

Gazette.govt.nz PDF NZ Gazette 2013, No 172





✨ LLM interpretation of page content

💰 Issuance of Auditing and Assurance Standards

💰 Finance & Revenue
13 December 2013
Auditing standards, ISRE (NZ) 2400, NZ SRE 2410, Financial Reporting Act 1993, XRB
  • NEIL CHERRY, Chairman, New Zealand Auditing and Assurance Standards Board

🌾 Notification of Plantation Forest Levy Rate

🌾 Primary Industries & Resources
18 November 2013
Forestry levy, Harvested Wood Material, Levy Order 2013
  • G. THOMPSON, Chair

📰 New Zealand Gazette 2014 Deadlines

📰 NZ Gazette
Gazette deadlines, 2014 notices, Commercial Section

📰 Index of Notices

📰 NZ Gazette
Index, Animal Welfare, Anti-Money Laundering, Bankruptcy, Building Act