Amending standards NZ SAE 1

Applicable for audits of financial statements for periods as indicated.

Amendments

• Amendment to Assurance Engagements over Greenhouse Gas Emissions Disclosures 2025

  Date of issue: Nov 2025

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  Additional materials

  Basis for Conclusions

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• Amendments to Assurance Engagements over Greenhouse Gas Emissions Disclosures 2024

  Date of issue: Nov 2024

  Download

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  Additional materials

  Basis for Conclusions

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