Financial Reporting Amendment Bill

  • enacted

Hon Paul Goldsmith

Financial Reporting Amendment Bill

Government Bill


As reported from the committee of the whole House


Bill note


1 Title

2 Commencement


Part 1
Amendments to Financial Reporting Act 2013

26 Principal Act

27 Section 5 amended (Interpretation)

28 New section 9A inserted (Transitional, savings, and related provisions)

29 Section 34 amended (Purpose and application)

30 Section 36 amended (Qualifications of auditor)

31 New sections 36AA to 36O and cross-heading inserted

32 New sections 39A and 39B and cross-heading inserted

32A Section 45 amended (Meaning of large)

33 Section 48 amended (Minister must regularly review amounts to take into account inflation)

34 Section 49 amended (Order may amend amounts)

35 Section 50 amended (Regulations)

36 Section 51 amended (Levies)

37 New subpart 1A of Part 3 inserted

39 New Schedule inserted


Part 2
Amendments to other Acts

52 Amendments to other Acts


Schedule 1
New Schedule inserted


Schedule 2
Amendments to other Acts

Legislative history

The Parliament of New Zealand enacts as follows: