The Auditor Regulation Act 2011 establishes a framework for the regulation of auditors of issuers.

View the Auditors Register.

Auditors of issuers and audit firms will need to comply. This section also includes information on accredited bodies.

Auditors of an issuer will need to hold a licence. Audit firms will need to be registered.

Auditors will be subject to appropriate scrutiny and accountability

Information on the application and ongoing fees and levies auditors and audit firms will pay

FMA’s Auditor Regulation Plan and the process of Quality Reviews

Auditors will be subject to disciplinary action in the event they fail to meet the required standards.

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