REVIEW OF FINANCIAL REPORTING BY ISSUERS
CYCLE 3

CONTENTS

EXECUTIVE SUMMARY
INTRODUCTION

Financial Reporting Surveillance Programme
Cycle 3 Review of Financial Reporting by Issuers
Background and Work Undertaken
Purpose of this Report

RESULTS OF THE REVIEW

Follow-up Action
Outcome of Matters Raised
Significant Matters
Minor Matters
Market Matters: NZX Referrals

FOLLOW-UP FROM CYCLE 1
FOLLOW-UP FROM CYCLE 2
INTERNATIONAL FINANCIAL REPORTING STANDARDS
ONGOING REVIEW AND ENFORCEMENT