Guidance

Found 168 results. Displaying page 1 of 12

1. Guidance

   4 October 2023

   Guidance for keeping proper climate-related disclosure records

   This guidance note is intended to help climate reporting entities (CREs) meet their statutory requirement to keep proper climate-related disclosure records at all times.
2. Guidance

   18 July 2023

   Climate-related Disclosures – Scenario analysis information sheet

   This information sheet details compliance expectations of the FMA for scenario analysis disclosures made under the climate-related disclosures (CRD) regime.
3. Guidance

   26 June 2023

   CoFI intermediated distribution

   This guidance outlines our expectations when financial institutions are distributing products and services through intermediated channels under the Conduct of Financial Institutions (CoFI) regime.
4. Guidance

   23 June 2023

   Climate-related Disclosures Monitoring Plan 2023-2026

   The FMA’s approach to monitoring the compliance of climate reporting entities with their legislative requirements and reporting obligations for the climate-related disclosures regime.
5. Guidance

   23 June 2023

   Climate-related disclosures regime and the use of third-party providers

   Guidance to assist climate reporting entities in understanding what they should consider before engaging a third-party provider to deliver services for the climate-related disclosures.
6. 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.
7. Guidance

   3 February 2023

   Reasonable grounds for financial advice about financial products

   Guidance on the FMA’s approach to applying and enforcing Code Standard 3 of the Code of Professional Conduct for Financial Advice Services, in relation to financial advice about financial products purchased for investment purposes.
8. Guidance

   30 November 2022

   Fair conduct programmes

   Information and examples to help banks, insurers and NBDTs establish, implement and maintain their fair conduct programmes as part of their financial institution licence obligations.
9. Guidance

   9 November 2022

   Monitoring of licensed Financial Advice Providers (FAPs)

   The Monitoring of licensed Financial Advice Providers information sheet explains how we carry out monitoring activities, what we expect of you, and what you can expect from us.
10. 25 October 2022

    AML/CFT enhanced customer due diligence guideline

    The AML/CFT enhanced customer due diligence guideline assists you to conduct enhanced customer due diligence (EDD) on your customers under the Anti-Money Laundering and Countering Financing of Terrorism (AML/CFT) Act 2009 (the Act).
11. 16 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.
12. Guidance

    11 August 2022

    Introductory guide to full licence requirements

    This guide is for businesses or individuals applying for a Financial Advice Provider (FAP) full licence. It explains how to complete your online application, including the information you will need at the time you apply when full licensing opens from 15 March 2021.
13. 8 July 2022

    Approach to oversight of financial statements

    In this document we provide a summary of our main work in monitoring compliance with financial reporting obligations by FMC reporting entities and registered schemes (regulated entities) from 2022-2025.
14. Guidance

    23 June 2022

    Cyber security and operational systems resilience

    This information sheet assists market services licensees (excluding benchmark administrators) licensed under Part 6 of the Financial Markets Conduct Act 2013 (FMC Act) to enhance the resilience of their cyber and operational systems. While this information sheet is designed to apply to a broad range of sectors, entities with complex cyber security and operational systems should consider the specific technology requirements and obligations that apply to their sector.
15. Guidance

    26 May 2022

    Record keeping for financial advice providers

    This information sheet sets out our expectations for how licensed financial advice providers (FAPs) can demonstrate compliance with the standard condition for record keeping.