This Act is called the Financial Reporting Act 2013. You can find information about it using this name. The name tells you what the Act is about, which is financial reporting, and when it was made, which is 2013.

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This page was last updated on 3 October 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM4632832.

Topics:

Money and consumer rights > Consumer protectionBusiness > Industry rules

Financial Reporting Act 2013, or

"Rules for Company Financial and Climate Reporting"

2: Commencement, or

"When the Financial Reporting Act 2013 starts to apply"

1Title

This Act is the Financial Reporting Act 2013.