Financial Markets Conduct Act 2013

461G Auditor’s report

(1)

The auditor’s report on the financial statements or group financial statements that are required to be audited under this subpart must comply with the requirements of all applicable auditing and assurance standards.

(2)

If the auditor’s report indicates that the requirements of this Part have not been complied with, the auditor must, within 7 working days after signing the report, send a copy of the report, and a copy of the financial statements or group financial statements to which it relates, to—

(a)

the FMA; and

(b)

the External Reporting Board; and

(c)

in the case of an issuer of debt securities or a manager of a registered scheme, the supervisor.

Compare: 1993 No 106 s 16(1), (2)

Section 461G: inserted, on 1 April 2014, by section 48 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).