Statute
Section 205 — Companies Act 1993: Auditor's report
Text of the provision Official document
205 Auditor's report (1) The auditor of a company must make a report to the shareholders on the financial statements audited by him or her. (2) The auditor's report must state the matters required to be stated in an auditor's report under the Financial Reporting Act 1993 . Compare: 1955 No 63 s 166(1)
Official source: legislation.govt.nz
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