Financial Reporting Act 2013

External Reporting Board, standards, and provisions that apply to other enactments - Standards - Provisions relating to making of and status of standards and authoritative notices

26: Certificates of Board

You could also call this:

"A certificate from the Board is proof of something, unless proven wrong."

Illustration for Financial Reporting Act 2013

If you get a certificate from the Board, it is proof of what it says, unless someone can show it is wrong. The certificate can say things like whether a standard or notice has been issued, changed, or cancelled. It can also say when a standard or notice starts or stops being used, or if it is currently in use.

You can trust a certificate from the Board as proof of these things, as long as no one can show it is incorrect. This is helpful because it means you do not need other proof, just the certificate. The Board's certificate is enough evidence, according to the law, which you can learn more about by looking at the related legislation.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM4632928.


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25: Status of standards and authoritative notices, or

"What secondary laws like standards and notices mean in the Financial Reporting Act"


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27: When standards and authoritative notices take effect, or

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Part 2External Reporting Board, standards, and provisions that apply to other enactments
Standards: Provisions relating to making of and status of standards and authoritative notices

26Certificates of Board

  1. A certificate purporting to be signed by any member of the Board as to any of the following is, in the absence of evidence to the contrary, sufficient evidence of the matters stated in the certificate:

  2. the issuing of a standard, an authoritative notice, an amendment, or a revocation; or
    1. the accounting period or interim accounting period in relation to which a standard or an authoritative notice—
      1. commences to apply; or
        1. ceases to apply; or
          1. is in force.
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