Public Audit Act 2001

Audits and reports - Audits of public entities

15B: CRD assurance practitioner for public entities

You could also call this:

"Checking public entities' climate change reports to ensure they are honest and accurate"

The Auditor-General is in charge of checking that public entities follow the rules for reporting about climate change, as required by Part 7A of the Financial Markets Conduct Act 2013. You can think of the Auditor-General like a referee, making sure everything is done correctly. The Auditor-General must follow the standard rules for auditing when doing these checks.

When the Auditor-General does these checks, they have to do it in a way that meets the standards for auditing and assurance. This means they have to be careful and make sure they are doing everything correctly. The Auditor-General is responsible for making sure public entities are reporting about climate change in the right way.

The Auditor-General's job is to give people confidence that public entities are being honest and accurate in their climate change reports. They do this by checking the reports carefully and making sure they follow the rules set out in Part 7A of the Financial Markets Conduct Act 2013.

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This page was last updated on 10 September 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS1001805.

Topics:

Government and voting > Government departmentsEnvironment and resources > Climate and energy

15A: Auditor-General may ask for quality review in respect of audits of FMC reporting entities, or

"The Auditor-General can check if audits of some companies are done correctly and to a good standard."

16: Performance audit, or

"The Auditor-General checks if government departments and schools are working well and following the rules."

Part 3Audits and reports
Audits of public entities

15BCRD assurance practitioner for public entities

The Auditor-General is, and must from time to time act as, the CRD assurance practitioner for an assurance engagement required for the purposes of Part 7A of the Financial Markets Conduct Act 2013 by a climate reporting entity that is a public entity.
In carrying out an assurance engagement under subsection (1), the Auditor-General must (at a minimum) comply with the auditing and assurance standards that apply to the assurance engagement.

Notes

Section 15B: inserted, on 27 October 2024, by section 50 of the Financial Sector (Climate-related Disclosures and Other Matters) Amendment Act 2021 (2021 No 39).