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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

36P: Appeals in respect of recognition or approval matters

You could also call this:

"Challenging a decision: how to appeal to the District Court"

Illustration for Financial Reporting Act 2013

If you are not happy with a decision made by the Institute, an accredited body, an approved association, or the Registrar, you can appeal to the District Court. You can appeal if they decline to recognise you for the purposes of section 36(1), decline to approve you for the purposes of section 36(1)(d), or cancel or suspend your recognition or approval.

If you are an association, you can also appeal to the District Court if the Registrar declines to approve you for the purposes of section 36(1)(c)(i), or cancels or suspends your approval.

You cannot appeal to the District Court if the rules of the Institute, accredited body, or approved association provide for an appeal to a different body, such as the Appeals Council referred to in section 6(1)(h) of the New Zealand Institute of Chartered Accountants Act 1996. You also cannot appeal if the decision is made under sections 36R to 36T.

When you appeal to the District Court, you must follow the rules of court and do it within 20 working days after you are told about the decision, or within any further time a District Court Judge allows.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM6521606.

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

36PAppeals in respect of recognition or approval matters

  1. A person may appeal to the District Court against any decision of the Institute, an accredited body, an approved association, or the Registrar—

  2. to decline to recognise the person for the purposes of section 36(1); or
    1. to decline to approve the person for the purposes of section 36(1)(d); or
      1. to cancel or suspend that recognition or approval.

        1. An association may appeal to the District Court against any decision of the Registrar—

        2. to decline to approve the association for the purposes of section 36(1)(c)(i); or
          1. to cancel or suspend that approval.

            1. Subsection (1) does not apply to a decision if the rules of the Institute, the accredited body, or the approved association provide for an appeal against the decision to a body established to hear appeals against the decision (for example, the Appeals Council referred to in section 6(1)(h) of the New Zealand Institute of Chartered Accountants Act 1996).

            2. Subsection (1) does not apply to a decision under sections 36R to 36T.

            3. An appeal to the District Court under this section must be brought—

            4. in accordance with the rules of court; and
              1. within 20 working days after notice of the decision is communicated to the appellant, or within any further time a District Court Judge allows on application made before or after the period expires.

                Notes
                • Section 36P: inserted, on , by section 8 of the Financial Reporting Amendment Act 2014 (2014 No 64).
                • Section 36P(1): amended, on , by section 261 of the District Court Act 2016 (2016 No 49).
                • Section 36P(2): amended, on , by section 261 of the District Court Act 2016 (2016 No 49).
                • Section 36P(5): amended, on , by section 261 of the District Court Act 2016 (2016 No 49).