Has sector neutrality had its day?
Sinclair, R.; Cordery, C.
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The article reports on the not-for-profit organizations (NFP) issues towards the proposed changes to financial reporting rules in New Zealand. The authors mention that these issues, include the definition of public accountability and the proposed abandonment of sector neutrality. They add that there are no statutory requirements for NFP to be audited, despite many organizations are requested to by their constitutions.