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

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 Also applies to subsequent periods until that standard is superseded by a new/amended/revised standard. 

• 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

  Download

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

  Date of issue: Jun 2020

  Download

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

  Date of issue: Nov 2016

  Download

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

  Date of issue: Feb 2014

  Download

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