Reports and papers

Found 83 results. Displaying page 4 of 6

1. Auditors

   Roles

   Business

   29 June 2018

   Switzerland recognises New Zealand audit oversight regime

   The Swiss Government has announced its recognition of the New Zealand audit oversight regime as equivalent to the Swiss standards, permitting NZ-regulated auditors to operate in Switzerland.

   https://www.fma.govt.nz/library/reports-and-papers/switzerland/

2. 27 June 2018

   Improving financial statements

   This monitoring report summarises the findings from our thematic review to determine the extent of improvements in the presentation of financial statements in a clear, concise and effective way, and sets out some suggestions for additional improvement.

   https://www.fma.govt.nz/library/reports-and-papers/improving-financial-statements/

3. Investor information

   Consumer

   13 June 2018

   Key findings from the recent re-licensing of supervisors

   The FMA has completed a review of the licensed supervisors during the process to update their license status in 2017.

   https://www.fma.govt.nz/library/reports-and-papers/key-findings-from-the-recent-re-licensing-of-supervisors/

4. 24 May 2018

   New Zealand Equity Market Cleanliness for the years 2010-2016

   The assessment is based on the prevalence of abnormal price movements ahead of material price sensitive announcements -measured by the market cleanliness statistic (MCS).

   https://www.fma.govt.nz/library/reports-and-papers/new-zealand-equity-market-cleanliness-for-the-years-2010-2016/

5. Investor information

   Consumer

   18 April 2018

   General stocktake of fund updates

   Quarterly fund updates (fund updates) let investors know important information about their managed fund, such as how it is performing, what it is costing them, and what their fund is investing in.

   https://www.fma.govt.nz/library/reports-and-papers/general-stocktake-of-fund-updates/

6. 10 April 2018

   Product disclosure statements: understanding investors’ information needs

   The purpose of this report is to help issuers and their advisers think about how they can make disclosure information more useful for investors.

   https://www.fma.govt.nz/library/reports-and-papers/pds/

7. 20 February 2018

   Conduct Outcomes Report

   This report outlines how we responded to the areas of misconduct we saw during 2017. It also gives an overview of our supervision activity for the parts of the financial services industry we regulate.

   https://www.fma.govt.nz/library/reports-and-papers/conduct-outcomes-report/

8. Auditors

   Roles

   Business

   29 November 2017

   Key Audit Matters - A stock take of the first year in New Zealand

   This report provides a stock take of the New Zealand experience in the first year of adopting the revised auditor’s report, specifically focussing on the reporting of key audit matters (KAMs).

   https://www.fma.govt.nz/library/reports-and-papers/key-audit-matters-a-stock-take-of-the-first-year-in-new-zealand/

9. 15 November 2017

   Investigation into certain trading conduct of Goldman Sachs New Zealand Limited

   During our investigation into Mark Warminger, we saw trading activity by Goldman Sachs that gave cause for concern and warranted further investigation. This activity may have presented a false or misleading appearance of the price and supply of securities, which is why it came to our attention. Read more.

   https://www.fma.govt.nz/library/reports-and-papers/goldman-sachs/

10. 22 September 2017

    Financial Service Providers Register report

    Read about the work we’re doing to tackle misuse of the Financial Services Provider Register (FSPR) and some useful case studies that provide examples of where we’ve taken action.

    https://www.fma.govt.nz/library/reports-and-papers/financial-service-providers-register-report/

11. 8 June 2017

    Encouraging fund choice in KiwiSaver

    This report is for KiwiSaver providers and for providers of any Managed Investment Scheme. It will also be of interest to behavioural insight researchers. This report describes the results of a behavioural insights randomised control trial.

    https://www.fma.govt.nz/library/reports-and-papers/encouraging-fund-choice-in-kiwisaver/

12. 24 May 2017

    Licensing overview report

    What we found and what you need to know to meet your licence obligations.with the FMA.

    https://www.fma.govt.nz/library/reports-and-papers/licensing-overview-report/

13. Surveys

    Banking

    Insurance

    Business

    Consumer

    1 December 2016

    IMF 2016 review of NZ

    International Monetary Fund (IMF) visited New Zealand to conduct a Financial Sector Assessment Program (FSAP) of this country’s financial system. The goal of FSAP assessments is to gauge the stability of the country’s financial sector, to identify any potential sources of systemic risk and to assess its potential contribution to growth and development. Read more.

    https://www.fma.govt.nz/library/reports-and-papers/imf-2016-review-of-nz/

14. 4 August 2016

    A review of corporate governance disclosure in New Zealand

    This report presents our review of corporate governance reporting. We are sharing these findings with companies so they can reflect on their governance practices and disclosures.

    https://www.fma.govt.nz/library/reports-and-papers/a-review-of-corporate-governance-disclosure-in-new-zealand/

15. Insurance

    Consumer

    29 June 2016

    Replacing life insurance — who benefits?

    The FMA has previously raised concerns about the extent of replacement business in the life insurance industry. In response to these concerns, we initiated a review to determine whether insurance churn exists in the New Zealand market and, if it does, whether it harms consumers. Download the full report on this page.

    https://www.fma.govt.nz/library/reports-and-papers/replacing-life-insurance/