A new professional regulator on the block

Carolyn Cordery

No 379706, Competition & Regulation Times from New Zealand Institute for the Study of Competition and Regulation

Abstract: On 1 July 2011 the accounting profession’s long-established self-regulation of financial reporting, auditing and assurance standards came to an end. A newly created crown entity, the External Reporting Board, has assumed these duties. Carolyn Cordery looks at the board’s responsibilities and at the new accounting framework whose rollout the board is overseeing.

Date: 2012-11-01
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Persistent link: https://EconPapers.repec.org/RePEc:vuw:vuwcrt:379706

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