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Page last updated: 12 September 2023

Guidance

The guidance library contains FMA guidance notes, information sheets, guides and other useful reference material.

Guidance
23 Apr 2024
Liquidity risk management guide
Managing liquidity risk is fundamental to managing scheme property and investments. In doing so, the law requires Managers to exercise care, diligence ...
Guidance
31 Oct 2023
Climate-related Disclosures – Scenario analysis information sheet
This information sheet details compliance expectations of the FMA for scenario analysis disclosures made under the climate-related disclosures (CRD) r ...
Guidance
04 Oct 2023
Guidance for keeping proper climate-related disclosure records
This guidance note is intended to help climate reporting entities (CREs) meet their statutory requirement to keep proper climate-related disclosure re ...
Guidance
26 Jun 2023
CoFI intermediated distribution
This guidance outlines our expectations when financial institutions are distributing products and services through intermediated channels under the Co ...
Guidance
23 Jun 2023
Climate-related disclosures regime and the use of third-party providers
Guidance to assist climate reporting entities in understanding what they should consider before engaging a third-party provider to deliver services fo ...
Guidance
23 Jun 2023
Climate-related Disclosures Monitoring Plan 2023-2026
The FMA’s approach to monitoring the compliance of climate reporting entities with their legislative requirements and reporting obligations for the ...
Guidance
14 Feb 2023
Guidance and expectations for keeping proper accounting records
Guidance and expectations to help FMC reporting entities to meet their statutory requirement to keep proper accounting records at all times.
Guidance
03 Feb 2023
Reasonable grounds for financial advice about financial products
Guidance on the FMA’s approach to applying and enforcing Code Standard 3 of the Code of Professional Conduct for Financial Advice Services, in relat ...
Guidance
30 Nov 2022
Fair conduct programmes
Information and examples to help banks, insurers and NBDTs establish, implement and maintain their fair conduct programmes as part of their financial ...
Guidance
09 Nov 2022
Monitoring of licensed Financial Advice Providers (FAPs)
The Monitoring of licensed Financial Advice Providers information sheet explains how we carry out monitoring activities, what we expect of you, and ...
Guidance
25 Oct 2022
AML/CFT enhanced customer due diligence guideline
The AML/CFT enhanced customer due diligence guideline assists you to conduct enhanced customer due diligence (EDD) on your customers under the Anti-Mo ...
Guidance
16 Oct 2022
Climate risks and the impact on financial statement audits
This document provides clarity for auditors about the expectations for information about climate risks in audit files.

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