The New Zealand Institute of Chartered Accountants (NZICA) has approved Director Gina Wallace for recognition as a Qualified Auditor in accordance with the Financial Reporting Act 2013 and the NZICA rules.
Qualified Auditors are listed on a register maintained by NZICA. They are subject to the conditions set by both the New Zealand Regulatory Board and NZICA. These include the Code of Ethics, Rules and New Zealand’s Auditing and Assurance Standards which are issued by the New Zealand Auditing and Assurance Board.
The Financial Reporting Act 2013 requires NZICA to maintain adequate and effective systems for keeping under review the recognition of each Qualified Auditor. It must also ensure that the minimum standards for recognition continue to be satisfied. Annual reviews of Qualified Auditors for compliance with these regulations are conducted by NZICA – 28 October 2015.