Financial Markets Conduct Act 2013

Part 7 Financial reporting

Part 7: replaced, on 1 April 2014, by section 48 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).

Subpart 1—Overview, application, and interpretation

Subpart 1 heading: replaced, on 1 April 2014, by section 48 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).

450 Overview

(1)

This Part provides for FMC reporting entities to—

(a)

keep proper accounting records; and

(b)

prepare financial statements, to have those financial statements audited, and to lodge those financial statements.

(2)

This section is only a guide to the general scheme and effect of this Part.

Section 450: replaced, on 1 April 2014, by section 48 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).