Advocacy is one of our key activities as a professional membership body – as set out in our Royal Charter (the document that formally establishes Chartered Accountants Australia and New Zealand) ANZ).

We advocate in the public good on policy matters that affect our members, their clients and communities. CA ANZ and its activities are captured by clause 4 in the Code. We consider this is an appropriate outcome and we will adopt the Code when it is formalised.

Clause 4 is very broad in its scope and could capture activities that are not intended to be caught. We assume that the Code will be released with clear guidance about its intended scope.

We are supportive of a voluntary lobbying code of conduct and agree with the principles-based approach taken in the Code. The long-term utility of this Code relies on it being founded on key ethical conduct principles. We also consider adoption of the Code will be best supported by ongoing and robust dialogue about how best to preserve the high levels of transparency and low levels of corruption we enjoy in Aotearoa.

We understand that codes in some other jurisdictions are more prescriptive and in some cases are complemented by a register of lobbyists. In our view this more prescriptive approach is a logical next step for consideration in New Zealand.