New Zealand Legislation: Regulations

30 Practices to make certain records available to inspectorates

• (1) Every practice must, on the inspectorate’s written request, make available to the inspectorate any of the following:

  • (a) all personal financial records and business records of the practice and, if required by the inspectorate, its partners and voting shareholders:

  • (b) a list of every asset and liability of the practice and, when applicable, its partners and voting shareholders.

  (2) The list referred to in subclause (1)(b) must—

  • (a) be in writing signed by the practitioner or on behalf of the practice; and

  • (b) state the assets and liabilities (whether actual or contingent) as at a date not earlier than the date of the request; and

  • (c) state all assets and liabilities disposed of during the 6 months immediately before the date of the list (other than assets and liabilities disposed of in the normal course of private and household transactions).