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REVIEW OF FINANCIAL REPORTING BY ISSUERS
CYCLE 3
Financial Reporting Surveillance Programme
11 September 2006
CONTENTSEXECUTIVE SUMMARY
INTRODUCTION
Financial Reporting Surveillance ProgrammeRESULTS OF THE REVIEW
Cycle 3 Review of Financial Reporting by Issuers
Background and Work Undertaken
Purpose of this Report
Follow-up ActionFOLLOW-UP FROM CYCLE 1
Outcome of Matters Raised
Significant Matters
Minor Matters
Market Matters: NZX Referrals
FOLLOW-UP FROM CYCLE 2
INTERNATIONAL FINANCIAL REPORTING STANDARDS
ONGOING REVIEW AND ENFORCEMENT