206K Persons eligible to be appointed as auditor

A person is eligible to be appointed as an auditor under section 206J unless that person is—


a constituency candidate; or


a list candidate; or


an employee or partner of a person referred to in paragraph (a) or (b); or


an officer or employee of a party; or


a body corporate that—


is not a registered audit firm (within the meaning of the Auditor Regulation Act 2011); and


is not recognised as referred to in section 36(1)(f) or (g) of the Financial Reporting Act 2013; or


a person who, by virtue of section 36(1) of the Financial Reporting Act 2013, may not be appointed or act as an auditor of an entity; or


a Returning Officer.

Compare: 1993 No 87 s 214D(2) (pre-20 December 2007); 2007 No 111 s 12

Section 206K: inserted, on 1 March 2009, by section 6 of the Electoral Amendment Act 2009 (2009 No 1).

Section 206K(e): replaced, on 1 July 2015, by section 17 of the Financial Reporting Amendment Act 2014 (2014 No 64).

Section 206K(f): replaced, on 1 April 2014, by section 126 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).