New Zealand Acts

BURIAL AND CREMATION ACT 1964 - SECT 29B

29B Audits

1 Subsection (2) applies, for a financial year, to trustees of cemeteries that have total operating expenditure for the financial year of $1 million or more.

2 Trustees must ensure that the financial statements for the financial year are audited.

3 Trustees are public entities as defined in section 4 of the Public Audit Act 2001 and, in accordance with that Act, the Auditor-General is their auditor.

History: Section 29B: replaced, on 24 October 2019, by section 14 of the Statutes Amendment Act 2019 (2019 No 56).