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Act In force Latest version as at 03 September 2007 (as enacted) | 1997 No 45 | Administered by Ministry of Business, Innovation, and Employment

Financial Reporting Amendment Act (No 2) 1997

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Act In force Latest version as at 03 September 2007 (as enacted) | 1997 No 45 | Administered by Ministry of Business, Innovation, and Employment

Financial Reporting Amendment Act (No 2) 1997

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Financial Reporting Amendment Act (No 2) 1997

Public Act 1997 No 45
Date of assent 28 July 1997
Note

This Act is administered by the Ministry of Commerce

Contents

Title

1 Short Title

2 Interpretation

3 Auditor's report on reporting entities

4 Auditor's report on exempt companies

An Act to amend the Financial Reporting Act 1993

BE IT ENACTED by the Parliament of New Zealand as follows:

1 Short Title

  • This Act may be cited as the Financial Reporting Amendment Act (No 2) 1997, and is part of the Financial Reporting Act 1993 (“the principal Act”).

2 Interpretation

  • Section 2(1) of the principal Act is amended by omitting from the definition of the term approved financial reporting standard the number “27”, and substituting the number “24”.

3 Auditor's report on reporting entities

  • This section substituted s 16 of the principal Act.

4 Auditor's report on exempt companies

  • Section 17(f) of the principal Act is amended by inserting, after the word “whether”, the words “, in the auditor's opinion,”.

Act In force Latest version as at 03 September 2007 (as enacted)

Financial Reporting Amendment Act (No 2) 1997

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