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Companies Act 1993

Accounting records and financial reporting - Financial reporting - Registration of financial statements of overseas companies and other companies with significant overseas ownership

207E: Financial statements must be registered

You could also call this:

“Companies must send financial statements to the Registrar within 5 months”

If you are a company or an overseas company that this section applies to, you need to do a few things. Within 5 months after your balance date, you must send copies of your financial statements or group financial statements to the Registrar. These are the statements you made under sections 201, 202, or 204. If you have an auditor’s report on those statements, you need to send that too.

When you send these financial statements to the Registrar, you might need to pay a fee. The Registrar will tell you if there is a fee and how much it is.

Anyone can look at the financial statements and auditor’s reports that you send to the Registrar. They might need to pay a fee to do this. The Registrar will let them know if there’s a fee and how much it costs.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM6041575.

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207D: Application of registration provisions, or

“Rules for applying registration requirements to large companies with significant overseas ownership”

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207F: Shareholders may request copy of financial statements prepared for tax purposes, or

“Shareholders can ask for and receive tax-related financial statements”

Part 11 Accounting records and financial reporting
Financial reporting: Registration of financial statements of overseas companies and other companies with significant overseas ownership

207EFinancial statements must be registered

  1. A company or an overseas company to which this section applies must ensure that, within 5 months after the balance date of the company or overseas company, copies of its financial statements or group financial statements completed in relation to that balance date under section 201, 202, or 204 (if any) together with a copy of the auditor's report on those statements (if any) are delivered to the Registrar for registration.

  2. The company or overseas company must, when the financial statements or group financial statements are registered, pay to the Registrar the prescribed registration fee (if any).

  3. Any person may, on payment of the prescribed fee (if any), inspect the copies of the financial statements, group financial statements, and auditor's report on those statements delivered to the Registrar under this section.

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Notes
  • Section 207E: inserted, on , by section 30 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).
  • Section 207E(1): amended, on , by section 25 of the Regulatory Systems (Commercial Matters) Amendment Act 2017 (2017 No 12).