Financial Markets Conduct Act 2013

Subpart 3—Preparation, audit, and lodgement of financial statements

Subpart 3 heading: replaced, on 1 April 2014, by section 48 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).

Preparation of financial statements

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

460 Financial statements must be prepared

(1)

Every FMC reporting entity must ensure that, within 4 months after the balance date of the entity, financial statements that comply with generally accepted accounting practice are—

(a)

completed in relation to the entity and that balance date; and

(b)

dated and signed on behalf of the entity by 2 directors of the entity or, if the entity has only 1 director, by that director.

(2)

Subsection (1) is subject to sections 461(2) and 461A(4).

Compare: 1993 No 106 ss 10(1), 11(1)

Section 460: replaced, on 1 April 2014, by section 48 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).