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Guidance library

The guidance library contains the FMA’s guidance notes, information sheets, guides and other reference material. 

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Found 135 results. Displaying page 1 of 7

    • Corporate governance
    • Financial reporting

    10 May 2019

    FMA’s reviews of financial reporting

    FMA has published a statement outlining our approach to financial reporting reviews, and 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.
    FMA financial reporting May 2019 statement


    • AML/CFT
    • Financial advice
    • Supervisors

    1 October 2018

    Class exemptions for managing intermediaries

    Class exemptions for managing intermediaries information sheet explains the conditions for reporting entities whose customers include managing intermediaries and customers of managing intermediaries to be able to rely on the Anti-Money Laundering and Countering Financing of Terrorism (Class Exemptions) Notice 2018.
    181001 Information sheet: class exemptions for managing intermediaries


    • FMC Act
    • Issuers and offers
    • Managed investments

    16 July 2018

    Guidance on the exemption from the market index requirement

    This guidance note aims to clarify what we expect of MIS managers in relation to the market index requirement for quarterly fund updates, and the Financial Markets Conduct (Market Index) Exemption Notice 2018.
    180716 Guidance on the exemption from the market index requirement


    • P2P lending

    11 June 2018

    Guide for peer-to-peer lending services on publishing default rate information

    This guide contains information to help peer-to-peer licensees understand and meet the minimum licensing standard to publish default rate information. It sets out what ‘default’ means, when licensees must comply with the standard and guidelines on how to publish fair, clear and transparent information.
    Publishing default information for peer to peer lending services


    • Corporate governance
    • Crowdfunding
    • DIMS
    • Financial reporting
    • Managed investments
    • P2P lending
    • Supervisors

    30 May 2018

    Compliance Assurance Programmes

    The information sheet is for entities holding or applying for a licence under the Financial Markets Conduct Act 2013, and anyone involved in the creation, implementation and ongoing operation of a compliance assurance programme.
    Compliance assurance programmes information sheet


    • Crowdfunding
    • Fair dealing
    • P2P lending

    15 March 2018

    Fair dealing in advertising and communications – crowdfunding and peer-to-peer lending

    The aim of this guidance is to ensure licensed crowdfunding and peer-to-peer lending platforms understand their obligations when advertising or communicating with customers.
    Fair dealing in advertising and communications – crowdfunding and peer-to-peer lending