Guidance

Audit quality – a director’s guide offers guidance for directors and shareholders of New Zealand FMC reporting entities about how to improve audit quality.

Businesses can take many forms and may vary in size and complexity. The AML/CFT customer due diligence: sole traders and partnerships fact sheet focuses on the three business types - Sole trader, partnership and limited partnership. The fact sheet should be read in conjunction with the beneficial ownership guideline.

A co-operative is a form of business organisation that is owned and controlled by its shareholders or members, and run for their mutual benefit. The AML/CFT customer due diligence: co-operatives fact sheet may be useful when considering customers who are mutual organisations or friendly societies.

This guideline is designed to assist reporting entities to understand which obligations may be shared by members of a designated business group (DBG).

This guide is for Discretionary Investment Management Service (DIMS) licence holders. It explains how to complete online limit break and related-party transaction reporting, and the information you will need at the time you submit.

The AML/CFT wire transfers fact sheet describes: what a wire transfer is, who are the parties to a wire transfer and what are the responsibilities placed on reporting entities that are Ordering, Intermediary, or Beneficiary Institutions.

An overview of the Climate-related Disclosures Regime and the information contained in climate statements