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    23 November 2017

    Audit Quality Monitoring Report

    The Auditor Regulation Act 2011 (the Act) requires the FMA to ensure that a quality review of the systems, policies and procedures of registered audit firms and licensed auditors, that perform issuer audits, is carried out at least once every four years. The Act also requires the FMA to prepare a report annually on the quality reviews that have been carried out in the preceding financial year.