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


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

Offer Information - Securities Act issuers who did not elect an effective date will automatically transition and be subject to the FMC Act from this date.

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

Licensing - any remaining derivatives issuer transitional licences expire.


15 December 2016 - auditor reporting standards

The new and revised auditor reporting standards come into effect for audits of listed businesses for all periods ending on or after this date.