Hon Paul Goldsmith
Government Bill
180—3B
As reported from the committee of the whole House
Bill note
Key
1 Title
2 Commencement
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23 Principal Act
23A New section 6A inserted (Transitional, savings, and related provisions)
6A Transitional, savings, and related provisions
24 New sections 42C to 42F inserted
42C When financial statements must be audited or reviewed
42D Meaning of large and medium size
42E Offence relating to audit or review
42F Audit or review must be carried out in accordance with auditing and assurance standards
25 Section 46 amended (Board or chief executive may treat parent entity and 1 or more other entities as forming part of single entity on certain terms and conditions)
25A New Schedule inserted
Schedule 1AANew Schedule 1AA inserted
Legislative history
The Parliament of New Zealand enacts as follows: