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Monitoring and compliance reports

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    29 November 2017

    Key Audit Matters - A stock take of the first year in New Zealand

    Key Audit Matters - A stock take of the first year in New ZealandThis report provides a stock take of the New Zealand experience in the first year of adopting the revised auditor’s report, specifically focussing on the reporting of key audit matters (KAMs).We analysed the new style auditors’ reports issued in New Zealand. We also conducted interviews and online surveys with investors, analysts, auditors, directors and management. We hope this publica...

    27 November 2017

    Peer-to-peer and crowdfunding: sector snapshot

    INTERACTIVE: Peer-to-peer lending and crowdfunding: sector snapshotThis report is a 'snapshot' of peer-to-peer lending (P2P) and crowdfunding activity in New Zealand for the year ended 30 June 2017.It is based on data given to us by the licensed providers of these services in their annual regulatory returns. These returns are a standard requirement for licensees. They give us up-to-date information that helps us understand the businesses we regulate and...

    4 July 2017

    AML/CFT - Sector Risk Assessment

    170704 2017 AML CFT Sector Risk Assesment 170704 2017 AML CFT Sector Risk Assesment 170704 2017 AML CFT Sector Risk Assesment Our AML/CFT SRA 2017 is an important document that provides general information and specific examples to assist reporting entities in the nine sectors we supervise for...

    23 June 2017

    Auditor regulation and oversight plan

    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.

    24 May 2017

    Licensing overview report

    170524 FMA Licensing overview report 2017 Related documents Related documents 170524 4 key steps to help get your licence...

    20 February 2017

    Conduct Outcomes Report

    170220 FMA Conduct Outcomes Report 2016 This report highlights the key issues and actions from our enforcement, supervision and preventative activities in the period 1 July 2015 to 30 June 2016. It provides insight into the work we do and the approach we take, and helps businesses and professionals better understand our expectations of market conduct. Related documents Related documents...

    8 December 2016

    AML/CFT Monitoring Report

    AML/CFT 2016 Annual Monitoring Report This report summarises our monitoring activities to help firms and individuals better understand our expectations and how they can improve their systems and processes, to comply with the Anti-Money Laundering and Countering Financing of Terrorism Act 2009 (the Act). This report covers the period from 1 July 2015 to 30 June 2016. It was our third year of monitoring compliance with the Act....

    29 June 2016

    Report into insurance sales and advice: Replacing life insurance — who benefits?

    160629 Replacing life insurance - who benefits? This is our first report into the sales practices within the life insurance industry. The report is the result of a review of four years of data, to determine whether insurance churn exists in the New Zealand market and, if it does, whether it harms consumers. Previous Versions 28/06/2016 2:50pm Related documents...

    13 February 2015

    Non-filing of Financial Statements

    150213 Non-filing of Financial Statements 2015 Related documents 140703 Review of non-filing of financial statements report

    10 November 2014

    Gentrack IPO Report

    This report describes our conclusions following a review of matters arising out of Gentrack’s initial public offering (IPO) of shares and its disclosure at the time of the IPO. Gentrack IPO Report 2014

    12 September 2014

    Authorised Financial Advisers (AFA) Monitoring Report

    140912 AFAs monitoring report 1 January – 30 June 2014 Related documents 140330 AFAs monitoring report Jul -Dec 2013 130930 AFAs monitoring report thematic review nzx adviser april-june 2013 130601 AFAs Monitoring Report-Thematic Review: DIMS January-March 2013 130301 AFAs monitoring report oct-dec 2012 121001 AFAs-monitoring-report-july-sept...

    3 July 2014

    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 infor...

    30 June 2014

    Going Concern disclosures in financial statements

    The purpose of this report is to inform market participants of the findings of our review and highlight areas of concern. It also: reminds directors of the importance of the going concern assumption when preparing accounts using New Zealand GAAP and disclosure requirements considers the requirements of New Zealand Auditing standards and whether the audit opinion is in compliance with these standards. Going Concern disclosures in financial statements 2014.pdf (598 kB)...