New Zealand Gazette – 2008 – No. 40

Page 946

✨ Banking Regulations

946 NEW ZEALAND GAZETTE, No. 40 27 FEBRUARY 2008

is in accordance with the books and records of the
registered bank and the banking group; and

(h) whether, in the auditor’s opinion, and having regard to
any information or explanations that may have been
added by the registered bank under sections 11(2) and
14(2) of the Financial Reporting Act 1993, the financial
statements of the registered bank and the banking group
give a true and fair view of the matters to which they
relate and, if they do not, the respects in which they fail
to give such a view; and

(i) whether, in the auditor’s opinion, the supplementary
information prescribed in Schedules 4 to 9 and clause
17 of Schedule 3 (as applicable) and disclosed in
accordance with this order gives a true and fair view of
the matters to which it relates and, if it does not, the
respects in which it fails to give such a view.

3 Auditor’s report in respect of general disclosure statement:
interim accounting period
The auditor’s report in respect of a general disclosure statement
for an interim accounting period must meet the requirements of
clause 2 or,—

(a) for financial statements prepared in accordance with
    clauses 22 and 23 of this order, state—
    (i) that the financial statements have been examined
        by the auditor; and
    (ii)    whether anything has come to the auditor’s
        attention which would cause the auditor to
        believe that the financial statements do not
        present a true and fair view of the matters to
        which they relate; and

(b) for supplementary information prescribed in Schedules
    4 to 9 and clause 17 of Schedule 3 (as applicable) and
    disclosed in accordance with this order, state—
    (i) that the supplementary information has been
        examined by the auditor; and
    (ii)    whether anything has come to the auditor’s
        attention which would cause the auditor to
        believe that the supplementary information does
        not present a true and fair view of the matters to
        which it relates.

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