Tax Administration (Financial Statements) Order In Council 20141 sets out the the nature of Minimum requirements for preparing financial statements and the criteria for small companies to be exempt from these minimum requirements.
1.https://legislation.govt.nz/regulation/public/2014/0069/latest/whole.htmlTax Administration Act 1994
Part 3 - Information, record-keeping, and returns
Subpart 3AC — Taxpayers’ obligations to keep records
21C - Preparing financial statements: Orders in Council
Part 3 - Information, record-keeping, and returns
Subpart 3AC — Taxpayers’ obligations to keep records
21C - Preparing financial statements: Orders in Council