2019/163
Patsy Reddy, Governor-General
At Wellington this 29th day of July 2019
Present:Her Excellency the Governor-General in Council
These regulations are made under section 84(1)(k) of the Auditor Regulation Act 2011 on the advice and with the consent of the Executive Council.
These regulations are the Auditor Amendment Regulations 2019.
These regulations come into force on 1 October 2019.
These regulations amend the Auditor Regulations 2012 (the principal regulations).
Replace regulation 3(1) with:
(1)
In these regulations, unless the context otherwise requires,—
Act means the Auditor Regulation Act 2011
New Zealand Business Number means the number allocated to an entity under the New Zealand Business Number Act 2016.
After regulation 7(2)(b), insert:
the firm’s New Zealand Business Number (if any).
After regulation 7, insert:
For the purpose of section 46(2)(e) of the Act, the register may be searched by reference to the New Zealand Business Number of a registered audit firm (if any).
Rachel Hayward,for the Clerk of the Executive Council.
These regulations, which come into force on 1 October 2019, amend the Auditor Regulations 2012.
These regulations—
require a New Zealand Business Number for a registered audit firm (if any) to be included in the register of licensed auditors and registered audit firms:
allow the register to be searched by reference to a New Zealand Business Number of a registered audit firm (if any).
Issued under the authority of the Legislation Act 2012.
Date of notification in Gazette: 1 August 2019.
These regulations are administered by the Ministry of Business, Innovation, and Employment.