The reporting entities supervised by the FMA are listed in section 130 of the Act. They include:
issuers of securities
derivatives issuers and dealers
brokers and custodians
equity crowdfunding platforms
peer-to- peer lenders.
The Reserve Bank supervises banks, life insurers and non-bank deposit takers. The Department of Internal Affairs covers casinos, non-deposit-taking lenders, money changers and reporting entities not covered by the other supervisors.