The purpose of this Act is to do several things. It continues the External Reporting Board and defines what it can do. It also provides for the issue of financial reporting standards, climate standards, and auditing and assurance standards.
You will find rules about auditor qualifications and other standard provisions relating to financial reporting duties under other laws.
This Act also provides standard provisions relating to climate-related disclosure duties under the Financial Markets Conduct Act 2013.
This means the Act covers things like what auditors need to qualify for their job and how companies must report on their finances and climate impact.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM4632802.
1: Title, or
"The name of this law that deals with financial reporting from 2013."
The Parliamentary Counsel Office has made editorial and format changes to this version using the powers under subpart 2 of Part 3 of the Legislation Act 2019.
Note 4 at the end of this version provides a list of the amendments included in it.
This Act is administered by the Ministry of Business, Innovation, and Employment.
