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Page last updated: 29 April 2024

Guidance

The guidance library contains FMA guidance notes, information sheets, guides and other useful reference material.

Guidance
29 Apr 2024
AML/CFT beneficial ownership guideline
This guideline and associated fact sheets are to assist reporting entities to conduct customer due diligence of the beneficial owner of their customer ...
Guidance
29 Apr 2024
AML/CFT customer due diligence: companies
The fact sheet should be read in conjunction with the beneficial ownership guideline.
Guidance
29 Apr 2024
AML/CFT customer due diligence: Limited Partnerships 2024 and sole traders and partnerships 2022
Businesses can take many forms and may vary in size and complexity. The AML/CFT customer due diligence: sole traders and partnerships fact sheet focu ...
Guidance
29 Apr 2024
AML/CFT enhanced customer due diligence guideline
The AML/CFT enhanced customer due diligence guideline assists you to conduct enhanced customer due diligence (EDD) on your customers under the Anti-Mo ...
Guidance
23 Apr 2024
Liquidity risk management guide
Effective liquidity risk management is a fundamental capability that Managed Investment Scheme (MIS) managers need to implement, maintain and enhance. ...
Guidance
31 Oct 2023
Climate-related Disclosures – Scenario analysis information sheet
This information sheet details compliance expectations of the FMA for scenario analysis disclosures made under the climate-related disclosures (CRD) r ...
Guidance
04 Oct 2023
Guidance for keeping proper climate-related disclosure records
This guidance note is intended to help climate reporting entities (CREs) meet their statutory requirement to keep proper climate-related disclosure re ...
Guidance
26 Jun 2023
CoFI intermediated distribution
This guidance outlines our expectations when financial institutions are distributing products and services through intermediated channels under the Co ...
Guidance
23 Jun 2023
Climate-related disclosures regime and the use of third-party providers
Guidance to assist climate reporting entities in understanding what they should consider before engaging a third-party provider to deliver services fo ...
Guidance
23 Jun 2023
Climate-related Disclosures Monitoring Plan 2023-2026
The FMA’s approach to monitoring the compliance of climate reporting entities with their legislative requirements and reporting obligations for the ...
Guidance
14 Feb 2023
Guidance and expectations for keeping proper accounting records
Guidance and expectations to help FMC reporting entities to meet their statutory requirement to keep proper accounting records at all times.
Guidance
03 Feb 2023
Reasonable grounds for financial advice about financial products
Guidance on the FMA’s approach to applying and enforcing Code Standard 3 of the Code of Professional Conduct for Financial Advice Services, in relat ...

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