4Interpretation

1. In this Act, unless the context otherwise requires,—

   appointed auditor means an auditor appointed under either of section 32 or section 33

   appointed CRD assurance practitioner means a person appointed under section 34A to carry out 1 or more assurance engagements under section 15B

   auditing and assurance standard has the same meaning as in section 5 of the Financial Reporting Act 2013

   Auditor-General means the Controller and Auditor-General appointed under section 7 and, in sections 21 and 24 to 30, includes every employee of the Controller and Auditor-General or every appointed auditor or appointed CRD assurance practitioner who has been authorised under this Act to act under the section concerned

   climate reporting entity has the same meaning as in section 461O of the Financial Markets Conduct Act 2013

   Crown—

   1. means the Sovereign in right of New Zealand; and
   2. includes all Ministers of the Crown and all departments; but
   3. does not include—
      1. an Office of Parliament; or
      2. a Crown entity; or
      3. a State enterprise named in Schedule 1 of the State-Owned Enterprises Act 1986

   Crown entity has the same meaning as in section 2(1) of the Public Finance Act 1989

   department has the same meaning as in section 2(1) of the Public Finance Act 1989

   Deputy Auditor-General means the Deputy Controller and Auditor-General appointed under section 11

   document means any record of information; and includes—

   1. anything on which there is writing or any image; and
   2. anything on which there are marks, figures, symbols, or perforations having a meaning for persons qualified to interpret them; and
   3. anything from which sounds, images, or writing can be reproduced, with or without the aid of anything else

   employee, in section 16, includes any person who is engaged to work, or works, under a contract of service or a contract for services

   entity means any person, whether corporate or unincorporate

   financial reporting standard has the same meaning as in section 5 of the Financial Reporting Act 2013

   FMC reporting entity has the same meaning as in section 451 of the Financial Markets Conduct Act 2013

   local authority has the same meaning as in section 5(1) of the Local Government Act 2002

   office of Parliament has the same meaning as in section 2(1) of the Public Finance Act 1989

   public entity has the meaning set out in section 5

   State enterprise means an entity that is a State enterprise within the meaning of section 2 of the State-Owned Enterprises Act 1986

   subsidiary—

   1. means a subsidiary within the meaning of sections 5 to 8 of the Companies Act 1993; and
   2. includes an entity that is classified as a subsidiary in any relevant financial reporting standard.