Archived Other Assurance Engagements Amendments

This page contains archived copies of amendments to Other Assurance Engagements Amending Standards. For current Other Assurance Engagement Standards, please refer to Other Assurance Engagement Standards - Current versions

Applicable for periods as indicated. Also applies to subsequent periods until that standard is superseded by a new/amended/revised standard. 

  • Conforming and Consequential Amendments to Other Standards as a Result of the New and Revised Quality Management Standards This Standard is effective for: (a) reviews of financial statements for periods beginning on or after 15 December 2022 and (b) other assurance and related services engagements beginning on or after 15 December 2022

    Date of issue: May 2022

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  • Annual Improvements and Conforming and Consequential Amendments to Domestic Assurance Standards – Periods beginning on or after
    15 Dec 2022 (early adoption permitted)

    Date of issue: May 2022

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  • Conforming and Consequential Amendments arising from the revised PES 1 – Effective on 15 Jul 2020

    Date of issue: Jun 2020

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  • NOCLAR NZ Conforming Amendments – Periods ending on or after 15 Dec 2017

    Date of issue: Nov 2016

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  • Legislative Amendments – This version is effective for reporting periods beginning on or after 1 Apr 2014

    Date of issue: Feb 2014

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    Additional materials

    Explanation for decisions made: Omnibus legislative changes

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*Additional Material is restricted to those with NZ-assigned IP addresses only.
Standards