First published 15 February 2012
Final date for submissions
5 March 2012
|Consultation paper||Licensing of auditors and registration of audit firms|
|E-mail for firstname.lastname@example.org (please use the title of the consultation paper for the subject line)|
Response to submissions
|Transitional provisions for AFAs providing a Personalised DIMS Information Sheet|
FMA has previously consulted on proposed minimum standards and conditions for licensed auditors and registered audit firms, and has incorporated feedback from that consultation into this consultation paper. This consultation paper represents the second, and final, round of consultation on these proposals which include:
(a) minimum standards for licensing a person must meet in order to be issued with a licence to perform issuer audits;
(b) the kinds of conditions to which such licences must, and may, be subject;
(c) requirements for ongoing competence that must be complied with by New Zealand based licensed auditors;
(d) minimum standards an audit firm must meet in order to be registered; and
(e) criteria which must be met in order for individuals and firms to be eligible for the transitional arrangements of the Act.
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