Guidance library

Found 142 results. Displaying page 1 of 8

1. • FMC Act
   • Issuers and offers

   13 December 2019

   Green bonds – same class exclusion

   This information sheet explains the circumstances in which an issuer can make an offer of green bonds under the same class exclusion. It also explains when the Financial Markets Authority (FMA) might consider granting an individual exemption to facilitate offers of green bonds with the same credit characteristics as quoted ‘vanilla’ bonds from the same issuer.

   https://www.fma.govt.nz/compliance/guidance-library/green-bonds-same-class-exclusion/

2. • AML/CFT
   • Supervisors

   22 November 2019

   AML/CFT Supervisory framework

   This guidance note describes the functions and powers of the three AML/CFT supervisors. These functions and powers of the supervisors are exercised in accordance with a core set of guiding principles to help achieve consistency and integrity in our supervisory approach. Read more.

   https://www.fma.govt.nz/compliance/guidance-library/amlcft-supervisory-framework/

3. • AML/CFT

   22 November 2019

   AML/CFT - territorial scope of the AML/CFT Act 2009

   The AML/CFT - territorial scope of the AML/CFT Act 2009 guideline is designed to help financial institutions understand the territorial scope of the Anti-Money Laundering and Countering Financing of Terrorism Act 2009.

   https://www.fma.govt.nz/compliance/guidance-library/amlcft-territorial-scope-of-the-amlcft-act-2009/

4. • Audit
   • Corporate governance
   • Financial reporting

   18 November 2019

   Audit quality - a director’s guide

   Audit quality – a director’s guide offers guidance for directors and shareholders of New Zealand FMC reporting entities about how to improve audit quality.

   https://www.fma.govt.nz/compliance/guidance-library/audit-quality-a-directors-guide/

5. • Audit
   • AML/CFT

   4 October 2019

   AML/CFT Audit Guideline for risk assessment and AML/CFT programme

   Audit Guideline for risk assessment and AML/CFT programme is designed to help reporting entities manage the requirement to audit their AML/CFT risk assessment and AML/CFT programme.

   https://www.fma.govt.nz/compliance/guidance-library/amlcft-audit-guideline/

6. • Corporate governance
   • Financial reporting

   11 September 2019

   Ngā mea waiwai o te tūranga whakataka (The essentials of being a director)

   Ko te kaupapa o tēnei aratohu he tuku kōrero poto, tirohanga hoki mā ngā whakataka kamupene me te hunga e marohitia ana hei whakataka mō ngā mea hira hei whakaaroaro mā rātau.

   https://www.fma.govt.nz/compliance/guidance-library/directors-guide-in-maori/

7. • Corporate governance
   • Financial reporting

   11 September 2019

   The essentials of being a director

   This guide is intended to provide company directors and prospective directors with a quick reference and overview of some of the key things they should think about.

   https://www.fma.govt.nz/compliance/guidance-library/the-essentials-of-being-a-director/

8. • AML/CFT

   9 August 2019

   Guidance on Expired Passports as Identification for CDD

   Guidance on Expired Passports as Identification for CDD issues guidance to AML/CFT supervisors using an expired passport to verify a person’s name and date of birth. This may only be part of an exception handling procedure, and not in the ‘normal course of business.’

   https://www.fma.govt.nz/compliance/guidance-library/expired-passports/

9. • AML/CFT

   26 July 2019

   AML/CFT customer due diligence: clubs and societies

   The type of entity the club or society is will determine the customer due diligence (CDD) that is undertaken. Read more.

   https://www.fma.govt.nz/compliance/guidance-library/amlcft-customer-due-diligence-clubs-and-societies/

10. • AML/CFT

    26 July 2019

    AML/CFT customer due diligence: co-operatives

    A co-operative is a form of business organisation that is owned and controlled by its shareholders or members, and run for their mutual benefit. This fact sheet may also be useful when considering customers who are mutual organisations or friendly societies.

    https://www.fma.govt.nz/compliance/guidance-library/amlcft-customer-due-diligence-co-operatives/

11. • AML/CFT

    26 July 2019

    AML/CFT customer due diligence: sole traders and partnerships

    Businesses can take many forms and may vary in size and complexity. The AML/CFT customer due diligence: sole traders and partnerships fact sheet focuses on the three business types - Sole trader, partnership and limited partnership. The fact sheet should be read in conjunction with the beneficial ownership guideline.

    https://www.fma.govt.nz/compliance/guidance-library/amlcft-customer-due-diligence-sole-traders-and-partnerships/

12. • AML/CFT

    26 July 2019

    AML/CFT customer due diligence: trusts

    A trust is an arrangement where a person (the settlor) gives money or property to another person (the trustee), to be held in trust for the benefit of either the trust’s beneficiaries, or a purpose recognised by law.

    https://www.fma.govt.nz/compliance/guidance-library/amlcft-customer-due-diligence-trusts/

13. • AML/CFT

    26 July 2019

    AML/CFT customer due diligence: companies

    The fact sheet should be read in conjunction with the beneficial ownership guideline.

    https://www.fma.govt.nz/compliance/guidance-library/aml-cft-customer-due-diligence-companies/

14. • Corporate governance
    • Crowdfunding
    • DIMS
    • Financial advice
    • Managed investments
    • P2P lending
    • Supervisors

    11 July 2019

    Cyber-resilience in FMA-regulated financial services

    Cyber-resilience in FMA-regulated financial services report summarises the findings of our thematic review of cyber-resilience in New Zealand financial services and provides guidance for firms in areas where we have identified the need for improvement. It will be useful for our regulated sectors, to help ensure they comply with our expectations and best practice.

    https://www.fma.govt.nz/compliance/guidance-library/cyber-resilience-in-fma-regulated-financial-services/

15. • AML/CFT

    5 July 2019

    Statement on the Kiwi Access Card

    The status of the new Kiwi Access card is considered to be the same as the older 18+ card for the purposes of the IVCOP. This approach is in-line with the Evidence of Identity standard factsheet on the Kiwi Access Card/18+ Card, which treats them as the same form of identification.

    https://www.fma.govt.nz/compliance/guidance-library/statement-on-the-kiwi-access-card/

16. • Conduct

    24 May 2019

    Guide to being an effective director

    The essentials of being an effective director outlines some of the essential behaviours directors should demonstrate to meet legal, regulatory and ethical standards for directors, and tells you where you can go to find out more.

    https://www.fma.govt.nz/compliance/guidance-library/guide-to-being-an-effective-director/

17. • Corporate governance
    • Financial reporting

    10 May 2019

    FMA’s reviews of financial reporting

    FMA’s reviews of financial reporting is a statement outlining our approach to financial reporting reviews, highlighting selected areas of interest for our 2019/20 reviews. It will be useful for anyone involved in preparing or approving financial reporting for FMC reporting entities. Read more.

    https://www.fma.govt.nz/compliance/guidance-library/fmas-reviews-of-financial-reporting/

18. • AML/CFT

    1 April 2019

    AML/CFT Monitoring Report

    The AML/CFT Monitoring Report summarises our monitoring activities to help firms and individuals better understand our expectations and how they can improve their systems and processes, to comply with the Anti-Money Laundering and Countering Financing of Terrorism Act 2009 (the Act).

    https://www.fma.govt.nz/compliance/guidance-library/amlcft-monitoring-report/

19. • AML/CFT

    1 April 2019

    AML/CFT 2018 Annual Monitoring Report

    This report summarises our monitoring activities from 1 July 2016 to 30 June 2018, to help reporting entities better understand our expectations, and what they can do to improve their systems and processes to comply with the Anti-Money Laundering and Countering Financing of Terrorism Act 2009 and its supporting regulations.

    https://www.fma.govt.nz/compliance/guidance-library/amlcft-2018-report/

20. • Managed investments
    • Supervisors

    12 December 2018

    MIS manager valuation and pricing practices

    MIS manager valuation and pricing practices information sheet sets out our recommendations following a review of the pricing and valuation practices of Managed Investment Scheme (MIS) managers. It will be of particular interest to MIS managers and their supervisors.

    https://www.fma.govt.nz/compliance/guidance-library/mis-manager-valuation-and-pricing-practices/