1. Compliance
  2. Financial reporting

Financial reporting

Page last updated: 28 Feb 2019

The Financial Markets Conduct Act 2013 has financial reporting obligations for FMC reporting entities. On these pages you can find out who needs to comply and what your obligations are.

Who needs to comply

Check if your business is an FMC reporting entity.

Your obligations

Understand your financial reporting obligations.

When you need to comply

Find out about the transitional arrangements for the financial reporting requirements.


See answers to frequently asked questions about financial reporting requirements.


See our policy and notices for varying the obligations of FMC reporting entities.

Monitoring and compliance reports

Use our advanced search option to find monitoring and compliance reports about financial reporting.


See our Guidance library to find our guidance notes, information sheets and other reference material about financial reporting.