Plumbers, Gasfitters, and Drainlayers Act 2006

Administration, appeals, and miscellaneous provisions - Plumbers, Gasfitters, and Drainlayers Board

159: Audit

You could also call this:

"The Board must give documents to the Auditor-General to check each year."

Illustration for Plumbers, Gasfitters, and Drainlayers Act 2006

The Board has to give some documents to the Auditor-General. You need to know the Board gives them the annual report, financial statements, and statement of responsibility. The Board must do this within 3 months after the end of each financial year. The Auditor-General checks these documents and writes a report. The Auditor-General gives this report to the Board within 30 days of getting the documents. The Auditor-General looks at the documents to make sure they are correct. You can find more information about changes to this rule in the Financial Reporting (Amendments to Other Enactments) Act 2013.

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This page was last updated on 30 October 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM397767.

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158: Annual financial statements and statement of responsibility, or

"The Board must prepare and sign financial statements each year, taking responsibility for their accuracy."

160: Power to borrow money, or

"The Board can borrow money to do its job and use its property to guarantee repayment"

Part 4Administration, appeals, and miscellaneous provisions
Plumbers, Gasfitters, and Drainlayers Board

159Audit

The Board must, within 3 months after the end of each financial year, submit the annual report on operations, the financial statements, and the statement of responsibility to the Auditor-General for audit.
The Auditor-General must audit those documents, and provide an audit report on them to the Board, within 30 days after receiving them.

Notes

Section 159(1): amended, on 1 April 2014, by section 126 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).