1 The trust board must prepare financial statements for the trust for each accounting period in accordance with the requirements of the Financial Reporting Act 2013 .
2 The financial statements must be prepared no later than 5 months after the end of the accounting period to which they relate.
History: Section 16: inserted, on 12 May 2017, by section 9 of the Māori Purposes Act 2017 (2017 No 18).