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Public Audit Act 2001

Appointments and delegations - Appointment of auditors

34A: Appointment of CRD assurance practitioners

You could also call this:

"The Auditor-General chooses people to help check if public entities are reporting climate information correctly."

Illustration for Public Audit Act 2001

The Auditor-General can choose people to act as CRD assurance practitioners. You might be chosen if you are an employee of the Auditor-General. You might also be chosen if you are allowed to carry out assurance engagements under section 461ZH(2) of the Financial Markets Conduct Act 2013.

The Auditor-General can ask you to carry out assurance engagements for a public entity that has to report on climate-related information, as required by Part 7A of the Financial Markets Conduct Act 2013, under section 15B.

If you are chosen, the Auditor-General must write down the appointment and can add any conditions they think are necessary. The Auditor-General can also give you some of their own powers, as listed in section 34, to help you do your job with the public entity.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS1001810.

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Part 5Appointments and delegations
Appointment of auditors

34AAppointment of CRD assurance practitioners

  1. The Auditor-General may from time to time appoint any of the following to act as a CRD assurance practitioner and to carry out, under section 15B, 1 or more assurance engagements required for the purposes of Part 7A of the Financial Markets Conduct Act 2013 by a climate reporting entity that is a public entity, on the Auditor-General’s behalf:

  2. an employee of the Auditor-General:
    1. a person who, under section 461ZH(2) of the Financial Markets Conduct Act 2013, may carry out the assurance engagement.

      1. An appointment must be in writing and may be made subject to any restrictions and conditions that the Auditor-General thinks fit.

      2. The Auditor-General may authorise an appointed CRD assurance practitioner to exercise such of the powers listed in section 34 in relation to the public entity concerned as the Auditor-General specifies in the appointment.

      Notes
      • Section 34A: inserted, on , by section 51 of the Financial Sector (Climate-related Disclosures and Other Matters) Amendment Act 2021 (2021 No 39).