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Document Library

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

Found 1606 results. Displaying page 20 of 108

  1. 12 October 2022

    AML/CFT Programme Guideline

    This guideline is designed to help you develop and implement your anti-money laundering and countering financing of terrorism programme (programme) under
    the Anti-Money Laundering and Countering Financing of Terrorism (AML/CFT) Act 2009 (the Act).
    Tags
    AML/CFT, Roles, Reporting entities, Business
    Type
    PDF

  2. 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

  3. 10 October 2022

    Consultation FAP Regulatory Returns Class 1

    This consultation document is intended for Class 1 licensed financial advice providers (FAPs).
    Tags
    Financial Advice Provider, Consultations, Roles, Business
    Type
    PDF

  5. 10 October 2022

    Questions for FAP Class 2 regulatory returns

    Questions you will be asked online when you submit your FAP Class 2 regulatory return.
    Tags
    Financial Advice Provider, Consultations, Regulatory returns, Roles, Business
    Type
    Word document

  7. 10 October 2022

    Consultation FAP Class 2 regulatory returns

    This consultation is intended for Class 2 licensed financial advice providers (FAPs).
    Tags
    Financial Advice Provider, Consultations, Regulatory returns, Roles, Business
    Type
    PDF

  8. 5 October 2022

    Climate risks and the impact on financial statement audits

    This document provides clarity for auditors about the expectations for information about climate risks in audit files.
    Tags
    Auditors, Climate related disclosure, Roles, Ethical finance, Climate Reporting Entities, Business
    Type
    PDF

  9. 4 October 2022

    KiwiSaver Annual Report 2022

    KiwiSaver Annual Report published by the FMA 2022.
    Tags
    KiwiSaver providers, Supervisor, Managed investment schemes, Roles, Business
    Type
    PDF

  10. 3 October 2022

    Feedback form accounting records consultation

    Feedback form: consultation proposed guidance for keeping proper accounting records.
    Tags
    Auditors, Directors, Consultations, Roles, Business
    Type
    Word document, Financial reporting, Feedback form

  11. 3 October 2022

    Consultation paper guidance accounting records

    Consultation paper: Proposed guidance and expectations for keeping proper accounting records
    Tags
    Auditors, Directors, Consultations, Roles, Business
    Type
    PDF, Financial reporting

  12. 30 September 2022

    Climate related disclosure Record keeping initial monitoring approach

    FMA's initial monitoring approach for climate-related record keeping - to inform and support new climate reporting entities to meet their statutory reporting requirements.
    Tags
    Ethical finance, Climate related disclosure, Auditors, Directors, Supervisors, Roles, Authorised body under a FAP, Financial Institutions, Climate Reporting Entities, Business, Managed investment schemes
    Type
    PDF

  13. 30 September 2022

    AIA New Zealand Ltd - Judgment

    23 September 2022 The Auckland High Court ordered life insurer AIA to pay a pecuniary penalty of $700,000 for making false and/or misleading representations to some customers.
    Tags
    Judgment, Enforcement
    Type
    PDF

  14. 29 September 2022

    Catalist market operator obligations review 2022

    This report covers the first market obligations review for Catalist, and covers the period from 21 June 2021, the licence commencement date, to 31 March 2022, the end of Catalist’s first reporting period.
    Tags
    Market operator, Reports and Papers, Roles, Business, News & Insights
    Type
    PDF