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A new professional regulator on the block

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  • Carolyn Cordery

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.

Suggested Citation

  • Carolyn Cordery, 2012. "A new professional regulator on the block," Competition & Regulation Times 379706, New Zealand Institute for the Study of Competition and Regulation.
    • Handle: RePEc:vuw:vuwcrt:379706
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    File URL: https://ojs.victoria.ac.nz/crt/article/view/3797
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