New Zealand Gazette – 2008 – No. 40

Page 1069

✨ Banking Regulations



27 FEBRUARY 2008 NEW ZEALAND GAZETTE, No. 40 1069

of any interim accounting period for the shorter or longer
accounting period.

Revocation

26 Revocation

(1) The Registered Bank Disclosure Statement (Full and Half-Year
—Overseas Incorporated Registered Banks) Order 2007 is
revoked.

(2) Despite the revocation of the Registered Bank Disclosure
Statement (Full and Half-Year—Overseas Incorporated
Registered Banks) Order 2007, a disclosure statement for a
balance date that occurred during the period that that order was
in force must be completed, and published, in accordance with
that order.

Schedule 1

Information to be included in auditor’s report

Contents Page
1 Auditor’s report in respect of key information summary 1069
2 Auditor’s report in respect of general disclosure statement:
accounting period 1069
3 Auditor’s report in respect of general disclosure statement:
interim accounting period 1070

1 Auditor’s report in respect of key information summary

The auditor’s report must state—

(a) that the key information summary has been examined
by the auditor; and

(b) whether the key information summary has been
completed in accordance with this order and whether
the information contained in it has been properly taken,
where applicable, from the information contained in the
general disclosure statement; and

(c) the nature of the audit examination conducted in respect
of information drawn from the general disclosure
statement, and whether a qualified or unqualified
opinion has been given in respect of that information.

2 Auditor’s report in respect of general disclosure statement:
accounting period

The auditor’s report in respect of the general disclosure
statement for an accounting period must state, with respect to
the financial statements and supplementary information
prepared in accordance with this order,—

(a) the work done by the auditor; and

(b) the scope and limitations of the audit; and



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Online Sources for this page:

VUW Te Waharoa — PDF NZ Gazette 2008, No 40


Gazette.govt.nz — PDF NZ Gazette 2008, No 40




✨ LLM interpretation of page content

💰 Miscellaneous provisions for banking regulations (continued from previous page)

💰 Finance & Revenue
Banking, Interim Accounting Period, Financial Reporting

💰 Revocation of Registered Bank Disclosure Statement Order

💰 Finance & Revenue
Banking, Revocation, Disclosure Statement, Overseas Banks

💰 Schedule of Auditor’s Report Contents

💰 Finance & Revenue
Banking, Auditor’s Report, Key Information Summary, General Disclosure Statement

💰 Auditor’s Report Requirements for Key Information Summary

💰 Finance & Revenue
Banking, Auditor’s Report, Key Information Summary, Audit Examination

💰 Auditor’s Report Requirements for General Disclosure Statement

💰 Finance & Revenue
Banking, Auditor’s Report, General Disclosure Statement, Financial Statements