Financial Reporting Act 1993

Before its repeal, this Act was administered by: Ministry of Business, Innovation, and Employment
  • repealed
  • Financial Reporting Act 1993: repealed, on 1 April 2014, by section 54 of the Financial Reporting Act 2013 (2013 No 101).
39 Offences by directors of overseas companies and other companies to which section 19 applies

  • Where a copy of the financial statements of a company to which section 19 applies and any group financial statements relating to a group comprising that company and its subsidiaries, and a copy of the auditor's report on those statements are not delivered to the Registrar in accordance with subsection (3) of that section, every director of the company commits an offence and is liable on conviction to a fine not exceeding $100,000.

    Section 39 heading: amended, on 21 January 2007, by section 19(1) of the Financial Reporting Amendment Act 2006 (2006 No 64).

    Section 39: amended, on 1 July 2013, by section 413 of the Criminal Procedure Act 2011 (2011 No 81).

    Section 39: amended, on 21 January 2007, by section 19(2) of the Financial Reporting Amendment Act 2006 (2006 No 64).