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1 August 2015

Investigations and Enforcement Report 2015

This report highlights the key themes and issues in our investigation and enforcement activity in the year to 30 June
2015. It is intended to provide insight into the work we do, and help businesses and professionals better understand the
behaviour we expect.

Tags

Monitoring, Reports and Papers, Business, News & Insights, Enforcement

Type

PDF
30 April 2021

CoFR Consumer Vulnerability Framework April 2021

Members of the Council of Financial Regulators (CoFR)1 have agreed on a common understanding of the characteristics of a vulnerable consumer. We are presenting this as a framework to help industry in developing their own approaches to assisting vulnerable consumers. This framework is non-binding and serves as a guideline only. We
would anticipate firms to consult widely in developing their own terminology, procedures, and processes for assisting vulnerable consumers. These should focus on the evolving needs of the consumers they serve, should be appropriate for their business and in accordance with any specific
legislative requirements.

Tags

Financial Advice Provider, Banking, Regulation, Roles, Council of financial regulators (CoFR), Business, FMA

Type

PDF
19 December 2018

NZX Derivatives Market Rules - Approval of Rule Changes 2018

This notice approves changes to the Derivates Rules that were provided to the FMA by NZX for approval on 13 Nov 2018. The changes approved are: necessary amendments to ensure consistency with the listing rules and the Captial Adequcy rules have been amended to include "Fund" as well as Debt and Equity Securities.

Tags

Derivatives, FMC Act, Legislation, Ways to invest, Investing, Business, Consumer

Type

PDF, Notice
29 October 2019

FMA Model Litigant Policy

This policy has been developed by the Financial Markets Authority (FMA). It is a statement of principles and embodies the commitment made by FMA on how we will conduct litigation. It is intended to reflect the existing law and is not intended to amend the law or impose additional legal or professional obligations on legal practitioners or other individuals.

Tags

Policy, Business, FMA, Enforcement

Type

PDF
1 September 2014

Investigations and Enforcement Report 2014

Key issues and themes arising from investigations and enforcement activities as reported by the FMA.

Tags

Reports and Papers, FMA, News & Insights, Enforcement

Type

PDF
6 May 2020

FMA XRB Enhanced auditor reporting 2020

Enhanced auditor reporting is a joint FMA and XRB report that looks at the evolution of trends in key audit matter reporting in the three years since the revised auditor’s report was introduced. Key audit matters are issues that, in the auditor’s view, were of most significance to the audit of a company’s financial statements – for example, a company’s valuation of goodwill or its revenue recognition. KAMs are intended to provide transparency and give users of the financial statements a better understanding of how the audit was conducted and complexities that arose. This is the 2020 report.

Tags

Reports and Papers, Auditors, Roles, Business, News & Insights

Type

PDF
30 September 2020

Consultation Auditor Regulation Act Replacement and Amendments

This consultation is for: licensed auditors and registered audit firms, accredited bodies, and other interested parties.
Itseek views from licensed auditors and registered audit firms on the proposed revocation of the Auditor Regulation Act (Prescribed Minimum Standards and Conditions for Licensed Auditors and Registered Audit Firms) Notice 2012 and Amendment Notice 2015, and introduction of the Auditor
Regulation Act (Prescribed Minimum Standards and
Conditions for Licensed Auditors and Registered Audit Firms) Notice 2020.

Tags

Auditors, Consultations, Roles, Business

Type

PDF
9 December 2020

Overseas research reports 2020

Research reports produced by overseas firms may be distributed by New Zealand advice firms to their retail clients. This information sheet discusses how this will be regulated under the Financial Markets Conduct Act 2013 from 15 March 2021.

Tags

Reports and Papers, Authorised body under a FAP, Client money or property services provider, Crowdfunding providers, Cryptocurrencies, Directors, Financial Advice Provider, Financial Adviser, Roles, Business, News & Insights

Type

PDF
18 January 2021

Consulation Review of wholesale investor exclusion exemption

This consultation is for all interested people including wholesale investors, banks, brokers, issuers and legal advisers. It seeks feedback to inform our review of the
Financial Markets Conduct (Wholesale Investor Exclusion - $750,000 Minimum Investment) Exemption Notice 2017.

Tags

Offer disclosure for equity and debt offers, Managed investment schemes, Consultations, Roles, Supervisor, Business

Type

PDF
22 April 2022

2022 23 Letter of expectation

Annual letter of expectation from the Minister 2022-2-23

Tags

Annual letter of expectations from the Minister, FMA

Type

PDF
30 November 2017

Audit Quality Monitoring report 2017

Our quality reviews help improve audit quality standards and ensure audit opinions are reliable. These reviews also help us to achieve our strategic goal of ensuring that investors have access to resources that help them make better informed financial decisions. This report summarises our findings from the quality reviews we carried out between 1 July 2016 and 30 June 2017.

Tags

Monitoring, Reports and Papers, Business, News & Insights

Type

PDF
1 July 2016

AML CFT How to complete your annual CFT user guide 1

This user guide is designed to help financial advisers to complete their annual AML/CFT report (annual
report) quickly and easily. It clarifies the questions in the report template that may be open to interpretation and identifies questions that are unlikely to be relevant to small financial adviser businesses. It does not include the questions that don’t need explanation. This guide is current for 2016.

Tags

AML/CFT, Roles, Business

Type

PDF, Resource
13 June 2013

Investigations and Enforcement Report 2013

This report highlights the key issues and themes that have emerged through FMA’s investigations and enforcement activities from July 2012 to June 2013.

Tags

Reports and Papers, Monitoring, Business, News & Insights, Enforcement

Type

PDF
1 November 2019

A guide to understanding auditing and assurance 2019

A guide to understanding auditing and assurance: FMC Reporting Entities in New Zealand explains in plain language the value and purpose of auditing and assurance. This will
assist shareholders, investors and other readers of financial statements who are not experts in auditing and assurance to better understand the messages from the entity’s auditor and make use of this information in their decision making

Tags

Auditors, Crowdfunding providers, Derivative Issuer, Discretionary investment management scheme (DIMS), Independent trustee, Peer-to-peer lending service providers, Roles, Business

Type

PDF
1 October 2020

COVID-19: Timetable of deferred Regulatory initiatives

The table provides a list of the regulatory initiatives that are being deferred during the Covid-19 Alert Levels in August and September 2021. These deferrals will enable banks and other financial services firms to focus their efforts more effectively on continuing to operate smoothly and providing credit and other support to individuals and businesses.

Tags

COVID-19, News & Insights

Type

PDF, Notice