NEW ZEALAND GAZETTE, No. 39

4 APRIL 2013

• Fellowship of the Royal Australasian College of Dental Surgeons (Oral and Maxillofacial Surgery)(^2); or
• registration in oral and maxillofacial surgery with the General Medical Council, UK; or
• Board certification in oral and maxillofacial surgery in a USA or Canadian state and possession of a medical degree from a medical school listed in the WHO World Directory of Medical Schools or the ECFMG Faimer Directory and dental degree; or
• two years or more of full time equivalent postgraduate training in the specialty at a recognised tertiary academic institution or equivalent; and evidence of research activity; and a pass in the New Zealand Oral and Maxillofacial Surgery Specialist Examination.

1 Entry criteria require completed undergraduate dentistry and medical degrees.
2 Conferred from 15 March 2012.

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External Reporting Board

Financial Reporting Act 1993

Issued Auditing and Assurance Standards:

International Standard on Auditing (New Zealand) 610 (Revised 2013), Using the Work of Internal Auditors and International Standard on Auditing (New Zealand) 315 (Revised), Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment (Notice No. 33)

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 Auditing (New Zealand) 610 (Revised 2013), Using the Work of Internal Auditors; and
• International Standard on Auditing (New Zealand) 315 (Revised), Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment.

ISA (NZ) 610 (Revised 2013) and ISA (NZ) 315 (Revised):

• are issued specified standards;
• are effective for audits of financial statements for periods ending on or after 15 December 2013.

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.

ISA (NZ) 610 (Revised 2013) and ISA (NZ) 315 (Revised) are available on the XRB’s website at www.xrb.govt.nz/auditing & assurance standards

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

Dated this 2nd day of April 2013.

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

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New Zealand Gazette 2013 Deadlines

Anzac Day, Thursday 25 April 2013

New Zealand Gazette Edition—26 April 2013

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

Government Section Notices: (Departmental, Authorities and Other Agencies, Land Notices, Regulation Summary and General)

Normal deadlines will apply for all notices, but due to the observance of Anzac Day on Thursday, 25 April 2013, the New Zealand Gazette will be published on Friday 26 April 2013.

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Index

A

• Airport Authorities Act—
  Facility fees increase
  Ardmore Airport Ltd.: 1197

B

• Bankruptcy Notices—
  Bankruptcies: 1164
  No asset procedures: 1165

C

• Charitable Trusts Act—
  Dissolution of charitable trust boards: 1181
• Companies Act—
  Cessation of business in New Zealand
  ABAX SYSTEMS PTY LTD: 1173
  DAEWOO ENGINEERING COMPANY: 1173
  LUKITA FARMS LIMITED: 1173
  PIVX SOLUTIONS INC: 1173