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12 November 2025

Audit Quality Monitoring Report

The Auditor Regulation Act 2011 requires the FMA to prepare an annual report on the outcomes of the audit quality reviews we performed on the systems, policies and procedures of registered audit firms and licensed auditors in the preceding financial year.

As well as providing a snapshot of the performance of registered audit firms during the review period, this report provides information for directors and auditors to assist with achieving and maintaining excellent audit quality.

The report continues to emphasise that high-quality audits are vital to ensuring investors can make well-informed choices based on clear, concise, and effective information.   

Audit Quality Monitoring Report 2025

This report summarises our findings from the quality reviews we carried out between 1 July 2024 and 30 June 2025. 

Download the Audit Quality Monitoring Report 2025 PDF

 

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