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• Part II

• Corporate Law and Governance

• Financial Reporting Law

• Part II

• Submissions Summary
• Discussion Document
• Submissions

The second part of the Ministry's Review of the Financial Reporting Act was released in November 2004. It covers a variety of aspects of the Financial Reporting Act that have not previously been considered, including:

• the institutional arrangements for financial reporting;
• enforcement mechanisms; and
• auditors and auditing standards.

In addition, it also includes a revised proposal on who should provide financial reports that takes into account concerns raised in relation to the first discussion document. Submissions closed on 25 February 2005.

• Summary of Part II Discussion Document Submissions
  This page provides a summary of submissions received on Part 2 Discussion Document relating to the Financial Reporting Act 1993 review.
• Part II: Discussion Document
  This page contains the discussion document on the second part of the review of the Financial Reporting Act 1993.
• Part II Discussion Document Submissions
  This page contains a list of submissions received on Part 2 Discussion Document Submissions relating to the Financial Reporting Act 1993 review.