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COVID-19

The COVID-19 crisis has had a dramatic effect on the New Zealand economy, consumers and markets.

Please check back on this page for any COVID-19 updates and information from the FMA. We encourage market participants to get in touch with us if you have any suggestions or thoughts around regulatory changes or ways we can help during this difficult time.

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    20 March 2020

    COVID-19 – managing impacts on FMC reporting entity annual reporting and audits

    The rapidly evolving COVID-19 situation is having a significant impact on FMC reporting entities’ financial reporting obligations and the ability to perform audits. Auditors should continue to comply fully with required professional and ethical standards. It is important that sufficient time is taken by both the entity and the auditor to complete the annual financial reporting and auditing process, even if this results in a delay in reporting. The FMA specifies guidance to auditors for their reporting obligations in these uncertain times.

    https://www.fma.govt.nz/news-and-resources/covid-19/covid-19-managing-impacts-on-fmc-reporting-entity-annual-reporting-and-audits/