新西兰公司注册处2016年9月15日发布了一则新的公告称,所有境外获批的审计师要求在新西兰当地进行合法登记。此次改革之举是为了进一步规范新西兰当地的会计与审计市场,有助于降低企业与新西兰税局的部分风险,并引导市场和行业走向健康发展。
境外审计师若需要申请,至少需要提供如下的信息供新西兰管理部门审核:
Your name
Your email
Your phone number
Town or city in which your principal place of business is located
Country
In which your principal place of business is located
Physical business address
Postal business address
Business email address
以及有关的撮证文件:
1. Evidence: Overseas auditor has systems for providing assurance in accordance with all relevant laws
2. Evidence: Overseas auditor is providing assurance that those rules are applied and complied with
3. Evidence: Overseas auditor has professional indemnity insurance
4. Evidence: Overseas auditor does not have any criminal convictions