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

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Found 1454 results. Displaying page 94 of 97

  2. 1 June 2012

    Auditor regulation and oversight plan 2012 2015

    Audits of FMC reporting entities’ financial statements are designed to increase investor confidence. One of the ways
    we ensure these audits are done well is by reviewing audits at registered audit firms. This plan is for the 2012-2015 period
    Tags
    Regulation, Reports and Papers, Auditors, Roles, Business, News & Insights
    Type
    PDF

  3. 1 June 2012

    120601 Guidance kiwisaver sale and distribution

    This guidance note is for people involved with the sale and distribution of KiwiSaver schemes.
    It provides guidance on the Financial Markets Authority’s (FMA) expectations for the sale of KiwiSaver schemes within the requirements and spirit of the Financial Advisers Act 2008 (the Act). This guidance focuses on factors FMA will take into account when considering whether advice is given, and if so, whether the advice is categorised as a class or personalised service.
    Tags
    KiwiSaver providers, Managed investment schemes, Roles, Business
    Type
    PDF, Guidance

  4. 1 June 2012

    120601 Application Guide overseas auditor licences and overseas audit firm registrations

    This guide is for overseas auditors and overseas audit firms. It explains how: an overseas audit firm can apply for authorisation of its registration; overseas auditors can apply for licences (which are not transitional licences and are referred to in this guide as ‘standard’ licences).
    Tags
    Auditors, Licence guide, Roles, Licensing & registration, Business
    Type
    PDF

  10. 31 January 2012

    aml cft guide for small financial adviser businesses

    This guide is designed to help financial advisers working independently or in a small business comply with their obligations under the Anti-Money Laundering and Countering the Financing of Terrorism Act 2009 (the AML/CFT Act) and associated regulations (together AML/CFT law).
    Tags
    AML/CFT, Financial Adviser, Roles, Business
    Type
    PDF, Guidance

  13. 13 December 2011

    111213 eu from kiwi finance directors

    Enforceable Undertaking offered by Kiwi Finance Directors on 13 December 2011.
    Tags
    Enforceable Undertaking, Enforcement
    Type
    PDF