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Financial Markets Conduct Act 2013

Climate-related disclosures for certain FMC reporting entities with higher level of public accountability - Assurance engagements

461ZHA: Assurance engagement must be carried out in accordance with auditing and assurance standards

You could also call this:

"Follow the rules when checking something is true and fair."

Illustration for Financial Markets Conduct Act 2013

When you are doing an assurance engagement under this Part, you must follow all the applicable auditing and assurance standards. You have to do this as an assurance practitioner. This means you need to comply with the standards that apply to your work.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS1001887.

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461ZH: Assurance engagement required for parts of climate statements relating to greenhouse gas emissions, or

"Get your climate statements about greenhouse gas emissions checked by an independent person."

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461ZHB: Assurance practitioner’s report, or

"Report on climate statements by an assurance practitioner"

Part 7AClimate-related disclosures for certain FMC reporting entities with higher level of public accountability
Assurance engagements

461ZHAAssurance engagement must be carried out in accordance with auditing and assurance standards

  1. An assurance practitioner must, in carrying out an assurance engagement under this Part, comply with all applicable auditing and assurance standards.

Notes
  • Section 461ZHA: inserted, on , by section 25 of the Financial Sector (Climate-related Disclosures and Other Matters) Amendment Act 2021 (2021 No 39).