This page is updated regularly so please check here for the latest dates and information.


15 August - 30 September 2015 - AFA information return

The next AFA information return opens for AFAs to complete from this date.


30 November 2016 - Offers under the Securities Act 

Transitional period ends. Offers can no longer be made under the Securities Act 1978. 


1 December 2016 - Licensing

Any remaining derivatives issuer transitional licences expire.


1 December 2016 - Financial reporting

All Securities Act issuers that transitioned to the FMC Act will have become FMC reporting entities. These entities can no longer prepare financial statements for any balance dates after 30 November 2016 under the Financial Reporting Act 1993.


1 December 2016 - Offer Information

Securities Act issuers who did not elect an effective date will automatically transition and be subject to the FMC Act from 1 December 2016.


15 December 2016 - Auditor reporting standards

The new and revised auditor reporting standards are effective for audits of listed entities for all periods ending on or after 15 December 2016.