This part of the law was about choosing to get shorter financial reports. However, it no longer applies. The government removed this section on 1 April 2014. This means you can't use this option anymore when dealing with financial statements for building societies.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM372068.
97A: Offences relating to laying financial statements before annual general meeting, half-yearly financial statements, directors' report, and distribution of financial statements, or
"Breaking rules about money reports and meetings can get building society directors in trouble"
98: Appointment of auditors, or
"Choosing people to check your society's money every year"
