Company accounting records and financial statements | Practical Law

Company accounting records and financial statements | Practical Law

A note outlining the Companies Act 1993 requirements for New Zealand companies to keep proper accounting records, prepare financial statements and an annual report. It outlines the content and form of accounting records, where they should be kept, the obligation to prepare financial statements (and in some cases register those financial statements with the Registrar of Companies) and the obligation to prepare, and content of, the annual report.

Company accounting records and financial statements

Practical Law ANZ Practice Note w-019-9890 (Approx. 24 pages)

Company accounting records and financial statements

by Matthew Berkahn and Lindsay Trotman, Associate Professors of Law, Massey Business School, Massey University with assistance from Practical Law New Zealand
Law stated as at 14 Dec 2022 • New Zealand
A note outlining the Companies Act 1993 requirements for New Zealand companies to keep proper accounting records, prepare financial statements and an annual report. It outlines the content and form of accounting records, where they should be kept, the obligation to prepare financial statements (and in some cases register those financial statements with the Registrar of Companies) and the obligation to prepare, and content of, the annual report.