Non-filing of Financial Statements

 
150213 Non-filing of Financial Statements 2015
In July 2014 FMA published a report on our review of the filing of financial statements by a sample of issuer companies with 31 March 2013 balance dates. That review highlighted directors’ statutory obligations to file financial statements by the due date, informed directors and participants of the FMA’s focus in this area, and the action taken by the FMA against persistent late-filers and non-filers. The report informs market participants of the findings of our follow-up review.

Related documents

Related documents

  • 140703 Review of non-filing of financial statements report
    The purpose of this report is to:
    - remind directors of their statutory financial reporting obligations under the Financial Reporting Act 1993 (FRA)
    - remind brokers and directors of the statutory filing obligations under the Securities Act (Contributory Mortgage) Regulations 1988
    - inform market participants of the findings of our review and highlight areas of concern
    - inform market participants of FMA’s future focus in this area.