Financial Reporting Act 2013

Summary of changes

These summaries explain recent changes to the law. They are generated by AI comparing versions of the legislation, so they might oversimplify, miss details, or get things wrong. Learn more about how we track these changes.

3 December 2025

  • The definition of entity has been amended to include an office of Parliament and a parliamentary agency

Affected provisions

  1. 5: Interpretation
    The definition of entity has been amended to include an office of Parliament and a parliamentary agency