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  1. 12 December 2019

    CPA accredited body report 2019

    This report contains the findings of our monitoring assessment of CPA Australia for the period 1 July 2018 to 30 June 2019.

  3. 1 December 2019

    NZICA accredited body report 2019

    This report contains the findings of our monitoring assessment of the New Zealand Institute of Chartered Accountants (NZICA) for the period 1 July 2018 to 30 June 2019.

  4. 30 November 2019

    Audit Quality Monitoring Report 2019

    Under the Auditor Regulation Act 2011 (AR Act), we must carry out a quality review of the systems, policies and procedures of registered audit firms and licensed auditors at least once every four years. We are required to prepare a report each year on the reviews we completed in the preceding financial year. Our reviews help improve audit quality and ensure audit opinions are reliable. The reviews also help us to achieve our strategic goal of ensuring investors are able to make active choices based on clear, concise and effective information.

  7. 22 November 2019

    AML/CFT Supervisory framework

    FATF has issued a comprehensive plan of action needed to fight against anti-money laundering/countering financing of terrorism (AML/CFT). The objective of the framework is to protect the integrity of the financial sector.

  8. 18 November 2019

    Audit quality Director's guide 2019

    The Audit Quality Directors Guide 2019 handbook is aimed at directors of FMCreporting entities. It sets out how you, as a director, can contribute to the quality of your audit, as well as what you can expect from the FMA and your auditor.

  9. 18 November 2019

    Audit investor guide 2019

    Companies listed on the share market must have their financial statements independently audited, and present a report from the auditor to investors in their annual report. This guide informs investors of the obligations imposed by the FMA on auditing of their financials.

  12. 6 November 2019

    Class legislative notice summary 2019

    This is a summary of the Financial Markets Conduct Act and Financial Adviser Act class legislative notices we have granted as at 30 October 2019. It includes exemptions, designations, frameworks or methodologies, and public accountability notices.

  15. 5 November 2019

    Declaration Fit and Proper - Audit firms

    To comply with section 26(1)(d) of the Act the Firm must meet the minimum standards for audit firms set out in Auditor Regulation Act (Prescribed Minimum Standards and Conditions for Licensed Auditors and Registered Audit Firms) Notice 2012 (‘the prescribed minimum standards’) prescribed by FMA pursuant to section 32 (1) (g) of the Act. Clause 8(1)(c) of the prescribed minimum standards requires that all of the Firm’s partners must be fit and proper persons as assessed by FMA. This declaration provides evidence of the steps taken by the firm and the partner who signs this declaration to identify any relevant information and confirms the correctness and completeness of information provided.