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Review of non-filing of financial statements

 

The non-filing of financial statements by some financial markets participants is a persistent problem and has prompted FMA to undertake a review of issuers’ compliance with their financial reporting obligations.

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.

Review of non-filing of financial statements.pdf (430 kB)