Guidance

Found 169 results. Displaying page 4 of 12

1. Guidance

   14 December 2020

   Disclosure framework for integrated financial products

   This document gives guidance on the advertising and disclosure expectations of the Financial Markets Authority in respect of financial products that incorporate non-financial factors.
2. Guidance

   10 December 2020

   Providing overseas firms’ research reports to retail clients

   Research reports produced by overseas firms may be distributed by New Zealand advice firms to their retail clients. This information sheet discusses how this will be regulated under the Financial Markets Conduct Act 2013 (FMC Act) from 15 March 2021.
3. 1 December 2020

   Who will need a licence to provide financial advice?

   Only those operating under licensed financial advice providers can give advice to retail clients. This advice can be provided in various ways, including directly through online facilities such as digital advice, or through financial advisers or nominated representatives.
4. Guidance

   1 December 2020

   Green bonds – same class exclusion

   This information sheet explains the circumstances in which an issuer can make an offer of green bonds under the same class exclusion. It also explains when the Financial Markets Authority (FMA) might consider granting an individual exemption to facilitate offers of green bonds with the same credit characteristics as quoted ‘vanilla’ bonds from the same issuer.
5. 18 November 2020

   Audit quality - a director’s guide

   Audit quality – a director’s guide offers guidance for directors and shareholders of New Zealand FMC reporting entities about how to improve audit quality.
6. Guidance

   29 May 2020

   Financial reporting – review findings and guidance for entities in light of COVID-19

   This document outlines what we have seen in our recent reviews of financial reporting, and sets out our expectations and areas that entities should consider when preparing financial statements, particularly in light of the COVID-19 situation.
7. 1 May 2020

   FMA’s reviews of financial reporting

   FMA’s reviews of financial reporting is a statement outlining our approach to financial reporting reviews, highlighting selected areas of interest for our 2019/20 reviews. It will be useful for anyone involved in preparing or approving financial reporting for FMC reporting entities. Read more.
8. Guidance

   17 April 2020

   COVID-19: KiwiSaver significant financial hardship applications

   COVID-19: KiwiSaver significant financial hardship applications – alternative steps to verify identity and financial circumstances
9. 6 March 2020

   AML/CFT designated business group formation and change guideline

   This guideline is designed to help reporting entities forming a designated business group (DBG) understand the process for doing so.
10. 22 November 2019

    AML/CFT - territorial scope of the AML/CFT Act 2009

    The AML/CFT - territorial scope of the AML/CFT Act 2009 guideline is designed to help financial institutions understand the territorial scope of the Anti-Money Laundering and Countering Financing of Terrorism Act 2009.
11. 22 November 2019

    AML/CFT Supervisory framework

    This guidance note describes the functions and powers of the three AML/CFT supervisors. These functions and powers of the supervisors are exercised in accordance with a core set of guiding principles to help achieve consistency and integrity in our supervisory approach.
12. 4 October 2019

    AML/CFT Audit Guideline for risk assessment and AML/CFT programme

    The AML/CFT Audit Guideline for risk assessment and AML/CFT programme is designed to help reporting entities manage the requirement to audit their AML/CFT risk assessment and AML/CFT programme.
13. 1 October 2019

    Guidance note: Supervisor licensing

    Guidance note: Supervisor licensing is for persons applying for a supervisor’s licence, to replace an expiring licence or to vary an existing licence.
14. Guidance

    11 September 2019

    Ngā mea waiwai o te tūranga whakataka (The essentials of being a director)

    The Essentials of Being a Director guide. Ko te kaupapa o tēnei aratohu he tuku kōrero poto, tirohanga hoki mā ngā whakataka kamupene me te hunga e marohitia ana hei whakataka mō ngā mea hira hei whakaaroaro mā rātau.
15. 9 August 2019

    Guidance on Expired Passports as Identification for CDD

    Guidance on Expired Passports as Identification for CDD issues guidance to AML/CFT supervisors using an expired passport to verify a person’s name and date of birth. This may only be part of an exception handling procedure, and not in the ‘normal course of business.’