This handbook is aimed at directors of FMC reporting entities. It sets out how you, as a director can contribute to the audit quality of your audit, as well as what you can expect from the FMA and your auditor.
Investor confidence is a key part of maintaining participation in successful financial markets. This confidence depends partly on investors having access to credible and reliable financial information. Audits of FMC reporting entities’ financial statements ensure this information complies with financial reporting standards and gives a true and fair view of the financial position of the business.
Appropriate processes and systems help to manage risks and allow those in governance roles to focus on growth, value creation and the long-term sustainability of their businesses.
The approach taken in this handbook recommends that boards provide sufficient meaningful information to show how they meet nine high-level principles:
Download a full copy of the Corporate governance handbook.
Being a director is more than just a title. This guide outlines some of the essential behaviours directors should demonstrate to meet legal, regulatory and ethical standards for directors, and tells you where you can go to find out more information.
The number of companies looking to access the equity markets continues to grow. This guide is intended to help directors assess whether going public is the right choice for their company and provide an insight into the process of becoming a public company. It is not a comprehensive account of the legal obligations of directors during an initial public offering (IPO). Your professional advisers can help you understand those details.
Download a full copy of Going Public: A Director’s Guide.