This note is not part of the regulations, but is intended to indicate their general effect.
These regulations, which come into force on 1 April 2014, make amendments to the Kiwifruit Export Regulations 1999 so that the financial reporting requirements in those regulations are consistent with core financial reporting principles and definitions in the Financial Reporting Act 2013, which also comes into force on that date. In particular, the amendments change the meaning given to the term generally accepted accounting practice and replace the term independent auditor with the term qualified auditor so that these terms have the same meanings in these regulations as in the Financial Reporting Act 2013. The amendments apply in relation to financial years that commence on or after 1 April 2014.
Date of notification in Gazette: 27 February 2014.
These regulations are administered by the Ministry for Primary Industries.