Auditor Amendment Regulations 2019

  • latest version but not yet in force

2019/163

Coat of Arms of New Zealand

Auditor Amendment Regulations 2019

Patsy Reddy, Governor-General

Order in Council

At Wellington this 29th day of July 2019

Present:
Her Excellency the Governor-General in Council

These regulations are made under section 84(1)(k) of the Auditor Regulation Act 2011 on the advice and with the consent of the Executive Council.

Regulations

1 Title

These regulations are the Auditor Amendment Regulations 2019.

2 Commencement

These regulations come into force on 1 October 2019.

3 Principal regulations

These regulations amend the Auditor Regulations 2012 (the principal regulations).

4 Regulation 3 amended (Interpretation)

Replace regulation 3(1) with:

(1)

In these regulations, unless the context otherwise requires,—

Act means the Auditor Regulation Act 2011

New Zealand Business Number means the number allocated to an entity under the New Zealand Business Number Act 2016.

5 Regulation 7 amended (Contents of register)

After regulation 7(2)(b), insert:

(c)

the firm’s New Zealand Business Number (if any).

6 New regulation 7A inserted (Additional criteria for searching register)

After regulation 7, insert:

7A Additional criteria for searching register

For the purpose of section 46(2)(e) of the Act, the register may be searched by reference to the New Zealand Business Number of a registered audit firm (if any).

Rachel Hayward,
for the Clerk of the Executive Council.

Explanatory note

This note is not part of the regulations, but is intended to indicate their general effect.

These regulations, which come into force on 1 October 2019, amend the Auditor Regulations 2012.

These regulations—

  • require a New Zealand Business Number for a registered audit firm (if any) to be included in the register of licensed auditors and registered audit firms:

  • allow the register to be searched by reference to a New Zealand Business Number of a registered audit firm (if any).

Issued under the authority of the Legislation Act 2012.

Date of notification in Gazette: 1 August 2019.

These regulations are administered by the Ministry of Business, Innovation, and Employment.