✨ Auditor's Report Requirements
24 JUNE 2011 NEW ZEALAND GAZETTE, No. 88 2293
believe that the supplementary information is not in all material respects prepared in accordance with the bank’s conditions of registration and with the bank’s applicable internal risk models as accredited by the Reserve Bank of New Zealand and disclosed in accordance with the applicable clauses of Schedules 5, 5A and 5B.
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 that is required to be disclosed under Schedules 4 and 6 to 9 and clause 17 of Schedule 3 (as applicable), 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 fairly state the matters to which it relates in accordance with those Schedules; and
(c) if the registered bank meets the condition in clause 21(1)(d) of this Order, for supplementary information relating to capital adequacy that is required to be disclosed under Schedule 5A, 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 is not in all material respects prepared in accordance with the bank’s conditions of registration and disclosed in accordance with Schedule 5A; and
(d) if the registered bank meets the condition in clause 21(1)(e) of this Order, for supplementary information relating to capital adequacy that is required to be disclosed under Schedule 5B, 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
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NZ Gazette 2011, No 88
✨ LLM interpretation of page content
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Auditor's report in respect of general disclosure statement: interim accounting period
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💰 Finance & RevenueAuditor's report, Financial statements, Interim accounting period, Supplementary information, Capital adequacy, Compliance