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  1. 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.

  2. 24 April 2020

    COVID19 CEO Conduct Letter 1

    A letter to CEOs explaining regulatory relief available during COVID-19 and expectations of the FMA during the period

  5. 7 April 2020

    COVID 19 KiwiSaver significant financial hardship applications alternative verification

    A person applying for a significant hardship withdrawal can complete a statutory declaration via an audiovisual link with an authorised witness (such as a lawyer). However, given the COVID-19 Alert Level 3 and 4 restrictions, the FMA considers supervisors can, at their discretion, accept applications that take alternative steps to verify an applicant’s identity and financial circumstances.

  8. 13 December 2019

    MIS custody arrangements thematic review 2019

    For any managed investment scheme it’s important that scheme property – money and investments – is kept safe. The function of looking after scheme property is called custody. Under the Financial Markets Conduct Act 2013 (FMC Act), custody for retail managed investment schemes is the responsibility of the independent licensed supervisor. This separates custody functions from management of the scheme, and provides an additional layer of protection for investors.

  9. 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.

  10. 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.

  11. 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.

  12. 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.

  13. 13 November 2019

    Ease of doing business survey report 2019

    The FMA commissioned Buzz Channel to conduct research among key stakeholders to understand the effectiveness of interactions FMA has with stakeholders and satisfaction with the service it provides.

  14. 4 October 2019

    KiwiSaver Annual Report 2019

    The FMA publishes a report every year based on all providers’ statutory data for the year to the end of March. It summarises our activities as a regulator relating to KiwiSaver during the reporting period.

  15. 9 September 2019

    Growing New Zealands Capital Markets 2029

    This report provides an overview of the process and key recommendations which we believe will have a higher impact on the New Zealand capital markets ecosystem in the coming decade