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Page last updated: 15 March 2022

Directors

Good corporate governance supports investor confidence. To enable companies to grow and thrive, directors need to be both risk managers and responsible risk takers. Being a director is more than just a title. The office of a director carries with it a wide range of ethical, legal and commercial duties and obligations.

This page provides a range of guidance and resources to assist directors in their duties.

Directors

Guidance and resources

Directors
15 Mar 2021
Audit quality – A director’s guide
Audit quality – A director’s guide is aimed at directors of FMC reporting entities. It sets out how you, as a director can contribute to the audit ...
Directors
24 Sept 2020
Thinking beyond shareholders
Presentation by Rob Everett at the NZ Capital Markets Forum, March 2019
Directors
14 Apr 2020
Going Public: A Director’s Guide
The number of companies looking to access the equity markets continues to grow. This guide is intended to help directors assess whether going public i ...
Directors
11 Sept 2019
The essentials of being a director (English version)
This joint publication with the Institute of Directors is intended to provide company directors and prospective directors with a quick reference and o ...
Directors
11 Sept 2019
Ngā mea waiwai o te tūranga whakataka (The essentials of being a director)
This is a te reo Māori translation of The Essentials of Being a Director guide - which recognises the relevance of te reo Māori in New Zealand’s e ...
Directors
28 Feb 2018
Corporate governance handbook
We recognise the vital role good corporate governance plays in contributing to markets that are fair, efficient and transparent, and to ensuring stake ...

Latest

Reports and papers
05 Sept 2023
Governance Thematic Review
A joint RBNZ and FMA thematic review examining the policies, processes and operational practices of boards of financial institutions in key areas of g ...
Reports and papers
30 Jun 2023
Auditor regulation and oversight plan
This plan will help licensed auditors, registered audit firms and accredited bodies to understand how FMA will approach auditor regulation.View the 20 ...
Articles
26 May 2023
Understanding the new climate-related disclosures regime
FMA’s Jenika Phipps, Manager, Climate-related disclosures, speech at a masterclass for business and finance leaders on its expectations for the clim ...
Research
24 Jan 2023
Ease of Doing Business Survey
This research helps us to better understand the impact that our work has on market participants and stakeholders. It informs the way we work and our f ...
Reports and papers
16 Nov 2022
Audit Quality Monitoring Report
This year’s report emphasises that high-quality audits are vital to ensuring investors can make active choices based on clear, concise, and effectiv ...
Guidance
25 Oct 2022
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 ...