3 July 2014
Review of non-filing of financial statements
The purpose of this report is to remind directors of their statutory financial reporting obligations under the Financial
Reporting Act 1993 (FRA), remind brokers and directors of the statutory filing obligations under the Securities Act (Contributory Mortgage) Regulations 1988, inform market participants of the findings of our review and highlight areas of concern, and inform market participants of FMA’s future focus in this area.