Auditor regulation and oversight plan

Auditor regulation supports the quality and integrity of audits of FMC reporting entities. By ensuring a high standard of auditing we aim to increase investor confidence in the quality of the audited financial statements of FMC reporting entities and give wider recognition to the professional status of New Zealand auditors in overseas jurisdictions.

Auditor Regulation and Oversight Plan 2024-2027

FMA has an obligation to publish an auditor regulation and oversight plan by 30 June each year, for a three-year period, setting out our intentions for the regulation and oversight of auditors under the Act. This plan will help licensed auditors, registered audit firms and accredited bodies to understand how FMA will approach auditor regulation. It may also be of interest to issuers, investors and their advisers.

Download the Auditor Regulation and Oversight Plan 2024-2027 PDF

Archive

Auditor regulation and oversight plan 2023-2026
Auditor regulation and oversight plan 2022-2025
Auditor regulation and oversight plan 2021-2024
Auditor regulation and oversight plan 2020-2023
Auditor regulation and oversight plan 2019-2022
Auditor regulation and oversight plan 2018-2021