1. Compliance
  2. Auditors
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Who needs to comply

Auditors of issuers and audit firms need to comply. This section also includes information on accredited bodies.

2016 IFIAR survey results

The Independent Forum of Independent Audit Regulators (IFIAR) has issued the results of their annual inspections findings on the 6 largest global audit networks (Deloitte, KPMG, PWC, EY, BDO and Grant Thornton) earlier this month.   

Your obligations

Auditors are subject to appropriate scrutiny and accountability. Read here about our monitoring of auditors and the disciplinary process we follow.

Licensing and registration

Auditors of an issuer need to hold a licence. Audit firms need to be registered.

Financial reporting

Under the FMC Act 2013 there are financial reporting obligations for FMC reporting entities. 

 

Latest News

The Financial Markets Authority publishes its first Conduct ...

20 February 2017

Media release MR No. 2017 – 05 20 February 2017 The Conduct Outcomes Report 2016 highlights the key issues and actions from the FMA’s enforcement, supervision and preventative activities for the financial year July 2015 to June 2016. Previously published as the Investigations and Enforcement Report, this report shows how the FMA has made use of the broad range of conduct regulation powers available under the Financial Markets Conduct Act 2013. Key ac...

FMA updates Strategic Risk Outlook and sets course for new e...

15 February 2017

Media Release MR No. 2017 – 04 15 February 2017 Today the Financial Markets Authority published its updated Strategic Risk Outlook (SRO). This is a foundation FMA document and sets out how the regulator identifies and prioritises the key risks to its overall objective of fair, efficient and transparent markets. In 2014, the FMA established seven strategic priorities to address the main risks and potential harms to financial markets. Those priorities an...

FMA warns firms under Anti-Money Laundering and Countering F...

8 February 2017

Media Release MR No. 2017 – 02 8 February 2017  The Financial Markets Authority (FMA) has issued a formal warning to 12 reporting entities under section 80 of the Anti-Money Laundering and Countering Financing of Terrorism Act (the Act). Under section 59(2) of the Act, the FMA required reporting entities to submit their audit of their Anti-Money Laundering and Countering Financing of Terrorism (AML/CFT) risk assessment and AML/CFT programme by 25 Nove...

 

Latest Consultations

Consultation paper: Disclosing non-GAAP financial informatio...

6 March 2017

First published 6 March 2017   Final date for submissions   5pm Friday 7 April2017   Consultation document Disclosing non-GAAP financial information Submission form Feedback form E-mail for submission consultation@fma.govt.nz (please use the title of the consultation paper for the subject line) We are seeking views for guidance we intend to publish later this year on: 1. Disclosing non-GAAP financial information2. Disclosing pr...