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Annual Reporting and Audit Time Frames Extensions Legislation Bill (Consistent) [2021] NZBORARp 39 (1 July 2021)
Last Updated: 10 July 2021
1 July 2021
LEGAL ADVICE
LPA 01 01 24
Hon David Parker, Attorney-General
Consistency with the New Zealand Bill of Rights Act 1990: Annual Reporting
and Audit Time Frames Extensions Legislation Bill
- We
have considered whether the Annual Reporting and Audit Time Frames Extensions
Legislation Bill (the Bill) is consistent with the
rights and freedoms affirmed
in the New Zealand Bill of Rights Act 1990 (the Bill of Rights Act).
- We
have not yet received a final version of the Bill. This advice has been prepared
in relation to the latest version of the Bill
(PCO 23930/3.0). We will provide
you with further advice if the final version includes amendments that affect the
conclusions in
this advice.
- The
Bill is an omnibus Bill that amends the Crown Entities Act 2004 and the Local
Government Act 2002.
- The
Bill extends by two months the timeframes provided for the 2020/21 and 2021/22
financial years in relation to:
- audits
of Crown entities (and organisations subject to provisions of the Crown Entities
Act 2004), with end-of-year balance dates
of 30 June, under the Crown Entities
Act 2004; and
- audits
of local authorities and council-controlled organisations under the Local
Government Act 2002.
- The
amendments to the time frames aim to mitigate the impacts of a severe auditor
shortage on obtaining robust audit opinions on end-of-year
reporting.
- We
have concluded that the Bill appears to be consistent with the rights and
freedoms affirmed in the Bill of Rights Act.
Jeff Orr
Chief Legal Counsel Office of Legal Counsel
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