If you were already approved as an auditor under section 199(1)(c) or (d) of the Companies Act 1993, your approval still applies. You are now approved under section 36(1)(c) or (d) of the Financial Reporting Act 2013, which is the current law. The Registrar of Companies can still cancel your approval by putting a notice in the Gazette.
If the Registrar of Companies wants to cancel your approval, they will do this by putting a notice in the Gazette. You will still be subject to the rules under the Financial Reporting Act 2013. Your approval will continue as if it was given under the new law.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM4632985.
60: Definitions of large and specified not-for-profit entity may take into account accounting periods that commence before commencement of section, or
"Rules for not-for-profit groups can use old accounting periods to decide if they are large or specified."
Schedule : Transitional, savings, and related provisions, or
"Special rules to help change to new law"
An approval in effect, immediately before the commencement of this section, under section 199(1)(c) or (d) of the Companies Act 1993—
