Financial Reporting Act 2013

2: Commencement

You could also call this:

"When the Financial Reporting Act 2013 starts to apply"

Illustration for Financial Reporting Act 2013

This Act starts on a date chosen by the Governor-General, except for section 59. You need to know that the Governor-General can choose different dates for different parts of the Act. The Governor-General does this by making an Order in Council.

Section 59 starts the day after the Act gets the Royal assent. The rest of the Act starts on 1 April 2017, if it has not already started. This is because some parts of the Act might start at different times.

When the Governor-General makes an order, it is called secondary legislation, and you can find out more about this in Part 3 of the Legislation Act 2019. This order has to be published, so you can find out about it. The Governor-General's order is an important part of how the Act starts.

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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=DLM4632833.

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1: Title, or

"The name of this law that deals with financial reporting from 2013."

3: Purpose, or

"This law says what the Financial Reporting Act 2013 is for and what it does."

2Commencement

This Act (except section 59) comes into force on a date appointed by the Governor-General by Order in Council; and 1 or more orders may be made appointing different dates for different provisions and for different purposes.
Section 59 comes into force on the day after the date on which this Act receives the Royal assent.
To the extent that it is not previously brought into force under subsection (1) or (2), the rest of this Act comes into force on 1 April 2017.
An order under this section is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

Notes

Section 2(1): this Act (other than section 59) brought into force, on 1 April 2014, by clause 2 of the Financial Reporting Legislation Commencement Order 2014 (LI 2014/52).
Section 2(4): inserted, on 28 October 2021, by section 3 of the Secondary Legislation Act 2021 (2021 No 7).