Part 2 External Reporting Board, standards, and provisions that apply to other enactments

Subpart 1—External Reporting Board

11 Continuation of External Reporting Board

(1)

There continues to be an organisation called the External Reporting Board.

(2)

The External Reporting Board is a Crown entity for the purposes of section 7 of the Crown Entities Act 2004.

(3)

The Crown Entities Act 2004 applies to the External Reporting Board except to the extent that this Act expressly provides otherwise.

(4)

The External Reporting Board is the same body as the External Reporting Board continued under section 22 of the Financial Reporting Act 1993.

Compare: 1993 No 106 s 22