Financial reporting


The Financial Markets Conduct Act 2013 introduces financial reporting obligations for 'FMC reporting entities'. On these pages you can find out who needs to comply, what's changing, and when.

When you need to comply

Find out about the transitional arrangements for the financial reporting requirements.


Find out about the FMA's policy for and notices varying the obligations of FMC reporting entities.

Monitoring and compliance reports

Use our advanced search option to find monitoring and compliance reports about financial reporting.


See our Guidance library to find our guidance notes, information sheets, guides and other reference material about financial reporting.