2012/75
Jerry Mateparae, Governor-General
At Wellington this 23rd day of April 2012
Present:His Excellency the Governor-General in Council
Pursuant to section 84 of the Auditor Regulation Act 2011, His Excellency the Governor-General, acting on the advice and with the consent of the Executive Council, makes the following regulations.
1 Title
2 Commencement
3 Interpretation
4 Overseas auditors
5 Relevant changes that overseas auditors must notify to FMA
6 Reasons for refusing access to, or suspending operation of, register
7 Contents of register
8 Prescribed changes that accredited bodies and FMA must notify to Registrar
9 Prescribed requirements for documents received by Registrar
10 Conditions of accreditation
11 Contents of annual report of accredited bodies
12 Fees
13 Payment of fees
14 Fees inclusive of GST
15 FMA may recover costs incurred
Transitional provisions
16 Certain auditors treated as holding licence
17 Certain overseas auditors treated as holding licence
18 Certain audit firms treated as registered
19 Revocation of transitional provisions
ScheduleFees
Explanatory note
Administrative information