31516 (2025). Hon Dr Deborah Russell to the Minister of Revenue

Written Question

Published date: 07 Jul 2025

Metadata

Document type:	Written Question
Parliament number:	54
Question number:	31516 (2025)
Question asked:	22 Jun 2025
Member asking:	Hon Dr Deborah Russell
Portfolio:	Minister of Revenue
Minister replying:	Hon Simon Watts
Answer received:	30 Jun 2025
Status:	Question Answered
Reply type:	Reply
Document ID:	WQ_31516_2025
Document guid:	057ea45b-d61e-4c4c-a579-fb155ceb598a

31516 (2025). Hon Dr Deborah Russell to the Minister of Revenue: Are there ethical standards that the participating advisors are expected to meet, and if so, what are they?

Hon Simon Watts: Participating Advisors must adhere to the ethical standards of any professional body they belong to including the Chartered Accountants of Australia and New Zealand and the New Zealand Law Society. As part of the initiative approval process advisors must also substantiate internal governance policies controlling specialist review work. Any reviews that do not meet the standards as set during the initiative admission and approval process will not qualify as participating advisor reviews.