15 March 2021

Audit quality – A director’s guide

This handbook is aimed at directors of FMC reporting entities. It sets out how you, as a director can contribute to the audit quality of your audit, as well as what you can expect from the FMA and your auditor.

Investor confidence is a key part of maintaining participation in successful financial markets. This confidence depends partly on investors having access to credible and reliable financial information. Audits of FMC reporting entities’ financial statements ensure this information complies with financial reporting standards and gives a true and fair view of the financial position of the business.  

Download the Audit quality - a director's guide PDF.