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Document Library

A filtered search by topic for all guidance, reports or research documents stored on the FMA website.

Found 74 results. Displaying page 1 of 5

  1. 4 October 2023

    Guidance for keeping proper climate related disclosure records

    This guidance note is for entities that have climate-related
    disclosure obligations under Part 7A of the Financial Markets
    Conduct Act 2013. It is intended to help climate reporting
    entities (CREs) meet their statutory requirement to keep
    proper climate-related disclosure records at all times.
    Tags
    Climate related disclosure, Climate Reporting Entities, Roles, Business, Managed investment schemes, Supervisor
    Type
    PDF, Guidance

  2. 17 August 2023

    AML/CFT Explanatory Note: Electronic Identity Verification Guideline

    This Explanatory Note: Electronic Identity verification Guideline replaces the previous Explanatory Note that was published by the Anti-Money Laundering and Countering Financing of Terrorism (AML/CFT) Supervisors in December 2017.
    Tags
    AML/CFT, Compliance, Roles, Reporting entities, Business
    Type
    PDF, Guidance

  3. 7 July 2023

    Climate related disclosures implementation approach

    The Financial Sector (Climate-related Disclosures and Other Matters) Amendment Bill (CRD Bill) received Royal assent on 27 October 2021. This document briefly explains the Financial Sector (Climate-related Disclosures and Other Matters) Amendment Act 2021 (the CRD legislation) and outlines the Financial Markets Authority’s (FMA) implementation approach for the CRD regime over a period of approximately 4 years, through to 2025/26. It sets out the roles and responsibilities of the various government agencies, to help industry understand ‘who is doing what’ with regard to CRD.
    Tags
    Authorised body under a FAP, Client money or property services provider, Directors, Banking, Roles, Offer disclosure for equity and debt offers, Insurance Providers, Climate related disclosure, Financial Institutions, Climate Reporting Entities, Business, FMA
    Type
    PDF, Guidance

  4. 26 June 2023

    CoFI intermediated distribution submissions report

    Submissions report: Proposed guidance on CoFI intermediated distribution. Collation of written feedback received as part of the FMA’s public consultation on the proposed CoFI (Conduct of
    Financial Institutions) guidance note on intermediated distribution.
    Tags
    Banking, Conduct, Insurance Providers, Conduct of Financial Institutions Bill (CoFI), Financial Institutions, Business, News & Insights
    Type
    PDF, Guidance

  5. 26 June 2023

    CoFI Intermediated Distribution guidance note

    CoFI guidance note: Intermediated distribution. This guidance note is for financial institutions. It gives guidance on the FMA’s expectations when financial institutions distribute products and services through intermediaries.
    Tags
    Banking, Conduct, Insurance Providers, Conduct of Financial Institutions Bill (CoFI), Financial Institutions, Business, News & Insights
    Type
    PDF, Guidance

  6. 23 June 2023

    Climate Reporting Disclosures and the use of third party providers

    Guidance document - climate related disclosure and the use of third party providers
    Tags
    Authorised body under a FAP, Climate related disclosure, Financial Institutions, Roles, Climate Reporting Entities, Ethical finance, Business, Managed investment schemes
    Type
    PDF, Guidance

  7. 23 June 2023

    Climate related disclosures monitoring plan 2023-2026

    Climate related disclosures monitoring plan 2023-2026.
    Tags
    Authorised body under a FAP, Banking, Insurance Providers, Climate related disclosure, Roles, Climate Reporting Entities, Financial Institutions, Business, Managed investment schemes
    Type
    PDF, Guidance

  8. 23 June 2023

    Proposed guidance and expectations for keeping proper climate-related disclosure records

    This PROPOSED guidance note is for entities that have climate-related disclosure obligations under Part 7A of the Financial Markets Conduct Act 2013. It is intended to help climate reporting entities (CREs) to meet their statutory requirement to keep proper climate-related disclosure records at all times.
    Tags
    Authorised body under a FAP, Banking, Insurance Providers, Climate related disclosure, Financial Institutions, Roles, Climate Reporting Entities, Business, Managed investment schemes
    Type
    PDF, Guidance

  9. 4 April 2023

    Effective disclosure guidance

    This guidance note is for Issuers of securities under the Securities Act 1978 pursuant to the transitional provisions of the Financial Markets Conduct Act 2013. It is also for their directors and advisers. It gives guidance on the approach the Financial Markets Authority (FMA) intends to take in reviewing prospectuses and investment statements for compliance with the law.
    Tags
    Directors, Roles, Derivative Issuer, Business
    Type
    PDF, Guidance

  10. 30 March 2023

    Content and form of Disclose register information guidance

    This guidance note is for Issuers and advisers who are required to produce a register entry for an offer of financial products under the FMC Act 2013. It gives guidance on matters the FMA recommends you consider when producing your register entry.
    Tags
    Derivative Issuer, Financial Adviser, Roles, Business
    Type
    PDF, Guidance

  11. 14 February 2023

    Guidance and expectations for keeping proper accounting records

    Guidance and expectations to help FMC reporting entities to meet their statutory requirement to keep proper accounting records at all times.
    Tags
    Auditors, Offer disclosure for equity and debt offers, Roles, Business
    Type
    PDF, Financial reporting, Guidance

  12. 15 December 2022

    AML/CFT Designated Business Group – Formation and Change Guideline

    This guideline 2022 is designed to help reporting entities forming a designated business group (DBG) to understand the process for doing so. Entities may form a DBG if they are eligible to do so under the Anti-Money Laundering and Countering Financing of Terrorism Act 2009 (the AML/CFT Act) and associated regulations.
    Tags
    AML/CFT, Obligations, Roles, Business, Designated Business Group (DBG)
    Type
    PDF, Guidance

  13. 25 October 2022

    AML/CFT Enhanced Customer Due Diligence Guideline

    This guideline assists you to conduct enhanced customer due diligence (enhanced CDD) on your customers under the Anti-Money Laundering and Countering Financing of Terrorism (AML/CFT) Act 2009 (the Act). Published October 2022.
    Tags
    AML/CFT, Roles, Compliance, Obligations, Business
    Type
    PDF, Guidance

  14. 12 October 2022

    AML/CFT Designated Business Group – Scope Guideline

    This guideline is designed to help reporting entities understand which obligations may be shared by members of a designated business group (DBG).
    Tags
    AML/CFT, Roles, Business, Designated Business Group (DBG)
    Type
    PDF, Guidance

  15. 16 August 2022

    Banks, building societies and credit unions Climate Reporting Entities Flow Chart

    This flow chart, for Banks, building societies and credit unions, is to help determine if your organisation is a Climate Reporting Entity. This chart is only for guidance. It should not be considered to be, or relied on as, legal advice. Please ensure you undertake your own due diligence.
    Tags
    Banking, Climate related disclosure, Offer disclosure for equity and debt offers, Insurance Providers, Roles, Financial Institutions, Climate Reporting Entities, Business
    Type
    PDF, Guidance