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  1. 5 July 2019

    Statement on the Kiwi Access Card

    Part 1, Section 2 of the amended Identity Verification Code of Practice 2013 (IVCOP) currently refers to the older 18+ card as an example of secondary or supporting form of photographic identification, which is to be used in conjunction with a form of primary nonphotographic identification such as a birth certificate in order to meet the standard set by the IVCOP.
    Tags
    AML/CFT, Regulation updates, Roles, Business
    Type
    PDF

  2. 1 October 2013

    Clear, Concise and Effective Disclosure? - Report 2013

    In this report we outline our findings and observations to help issuers and their advisers understand our expectations of ‘clear, concise and effective’ disclosure. Published in October 2013.
    Tags
    Reports and Papers, Business, News & Insights
    Type
    PDF

  3. 1 February 2013

    FMA's Compliance Focus for 2013

    This document outlines the Financial Markets Authority’s (FMA’s) priority areas for monitoring and surveillance in
    2013. It provides an opportunity for participants to assess their activities and take steps to improve behaviours and
    compliance controls in these areas.
    Tags
    Compliance, Reports and Papers, Business, FMA, News & Insights
    Type
    PDF

  4. 1 February 2014

    Investor experience of IPOs - research report

    This document explores attitudes towards investing in New Zealand’s financial markets, understand the experience of investing in New Zealand’s financial markets, understand the
    impact of offer documentation on investment decisions, and additionally, this research aims to provide profiling information on New Zealand investors. February 2014
    Tags
    Reports and Papers, Business, News & Insights
    Type
    PDF, Research

  5. 1 November 2014

    Quality Financial Reporting - How To Improve Financial Statements

    In September 2014, the FMA hosted a half-day discussion forum in Auckland titled ‘Beyond International Financial
    Reporting Standards (IFRS): Quality Financial Reporting’. This forum aimed to facilitate a clearer understanding of
    disclosure challenges within the New Zealand environment, and identify ways to improve financial statements so they
    are a clear and effective reporting and communication tool.
    Tags
    Directors, Reports and Papers, Roles, Auditors, Business, News & Insights
    Type
    PDF, Financial reporting

  6. 1 December 2014

    FMA's review of market disclosures

    This report was first published by the Financial Markets Authority (FMA) in June 2013 and discusses
    disclosure obligations under the SMA. These disclosure obligations now fall under the FMC Act and
    are largely unchanged, therefore the findings and observations contained in this report remain
    relevant.
    Tags
    Reports and Papers, Directors, Roles, Business, News & Insights
    Type
    PDF

  7. 30 April 2014

    Securities Trustees and Statutory Supervisors - Feedback from monitoring visits

    This monitoring report and the guidance issued by us in June 2013 on Monitoring by Securities Trustees and Statutory Supervisors have been designed to help licensees move towards best standards of compliance.
    Tags
    Reports and Papers, Independent trustee, Roles, Business, News & Insights, Supervisor
    Type
    PDF

  8. 12 August 2015

    Expectations for and experiences of retirement - research report

    This survey looks at older New Zealanders’ expectations for and experiences of retirement. Research was conducted among those aged 50 years and over, and includes the views of those who are nearing retirement and those who have already retired. The results of the survey were published in 2015.
    Tags
    Roles, Business, Managed investment schemes
    Type
    PDF, Research

  9. 20 April 2016

    Using behavioural insights to improve financial capability

    This paper is a practical reference for government and industry. It aims to be a source of ideas to encourage use of behaviourally focused approaches that help consumers make better decisions, and a lens to gauge whether these approaches are likely to work
    Tags
    Investor capability, FMA
    Type
    PDF, Paper

  10. 1 September 2014

    Superannuation Schemes Report 2014

    This report has been prepared in accordance with section 28 of the Act and details the principal matters transacted under the Act during the period 1 July 2013 to 30 June 2014 (the
    Reporting Period). It is produced solely in respect of registered superannuation schemes and does not include any KiwiSaver scheme data. The FMA has prepared a separate report for KiwiSaver schemes in respect of the Reporting Period.
    Tags
    Reports and Papers, Roles, Business, Managed investment schemes, News & Insights, Supervisor
    Type
    PDF

  11. 30 June 2015

    Disclosure of fees paid to auditors by listed issuers

    We have found significant improvements in the disclosure of fees paid to auditors of listed issuers in our 2015 report. This gives users of financial statements an accurate picture of the split of fees for audit and nonaudit services and, together with the additional disclosures we have seen in almost half of the annual report reviewed, allows users to have a better perception of the external auditor’s independence.
    Tags
    Auditors, Roles, Business
    Type
    PDF

  12. 1 November 2014

    AML/CFT Monitoring Report 2014

    The purpose of this report is to help reporting entities (REs) better understand our expectations, and what they can do to improve their systems and processes to comply with the Anti-Money Laundering and Countering Financing of Terrorism Act 2009 (the Act) and its supporting regulations. This is our 2014 report.
    Tags
    AML/CFT, Reports and Papers, Roles, Reporting entities, Business, News & Insights
    Type
    PDF

  13. 24 May 2018

    New Zealand Equity Market Cleanliness for the years 2010-2016

    This report assesses the cleanliness of New Zealand equity markets. The assessment is based on the prevalence of abnormal price movements ahead of material price sensitive announcements -measured by the market cleanliness statistic (MCS). The report assessed the New Zealand market cleanliness for the years 2010-2016 and found that the MCS appears to be fluctuating and does not display a clear increasing or decreasing trend.
    Tags
    Reports and Papers, Business, News & Insights
    Type
    PDF

  14. 7 June 2018

    Auditor regulation and oversight plan 2018-2021

    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.
    Tags
    Reports and Papers, Business, News & Insights
    Type
    PDF

  15. 11 June 2018

    Key findings from the recent re-licensing of supervisors

    During 2016 the International Monetary Fund (IMF)
    undertook a review of the New Zealand financial
    sector. The Financial Stability Assessment Programme
    report recommended that the FMA ”continue to
    engage with Supervisors to ensure that they take a
    consistent approach to their supervision of Managed
    Investment Scheme (MIS) managers”
    Tags
    Reports and Papers, News & Insights
    Type
    PDF