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CORPORATE LAW REFORM ACT 1992 No. 210 of 1992 - SECT 180
Functions and powers
180. Section 226 of the Principal Act is amended:
(a) by inserting after subsection (4) the following subsection:
"(4A) The Standards Board must, so far as it is reasonably practicable to do
so, ensure that the New Zealand authority is consulted in the course of:
(a) the development of possible accounting standards; and
(b) the review of proposed accounting standards.";
(b) by inserting in subsection (5) the following definition:
" 'New Zealand authority' means the person or authority that in New Zealand
has functions that are analogous to the functions of the Standards Board.".
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