Financial Reporting Act 2013

External Reporting Board, standards, and provisions that apply to other enactments - Standard provisions relating to auditor qualifications and access to information - Auditor qualifications

35: Meaning of qualified auditor

You could also call this:

"Who can check a company's finances as a qualified auditor"

Illustration for Financial Reporting Act 2013

You are a qualified auditor for a company if you are allowed to be its auditor under section 36. This means you have the right skills to check the company's finances. You can find more information about this in section 36.

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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=DLM4632944.

Topics:

Business > Industry rulesMoney and consumer rights > Banking and loans

34: Purpose and application, or

"What this law is about and who it applies to"

36: Qualifications of auditor, or

"Who can be an auditor for a company in New Zealand"

Part 2External Reporting Board, standards, and provisions that apply to other enactments
Standard provisions relating to auditor qualifications and access to information: Auditor qualifications

35Meaning of qualified auditor

A person is a qualified auditor in respect of a specified entity if the person is qualified to be appointed or to act as the auditor of the entity under section 36.