The law has some special rules that help when it changes, and these rules are written in the Schedule. You can find these rules by looking at the Schedule link. The Schedule has its own rules that say how it works.

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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=DLM6521265.

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9AA: Meaning of climate-related disclosure framework, or

"What a climate-related disclosure framework means in the Financial Reporting Act 2013"

10: Act binds the Crown, or

"The government and its departments must follow this law too."

Part 1Preliminary provisions

9ATransitional, savings, and related provisions

The transitional, savings, and related provisions set out in the Schedule have effect according to their terms.

Notes

Section 9A: inserted, on 1 July 2015, by section 5 of the Financial Reporting Amendment Act 2014 (2014 No 64).