Page last updated: 12 September 2023

Guidance

The guidance library contains FMA guidance notes, information sheets, guides and other useful reference material.

18 Jul 2023

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

Guidance

26 Jun 2023

CoFI intermediated distribution

This guidance outlines our expectations when financial institutions are distributing products and services through intermediated channels under the Co ...

Guidance

23 Jun 2023

Guidance to assist climate reporting entities in understanding what they should consider before engaging a third-party provider to deliver services fo ...

Guidance

23 Jun 2023

The FMA’s approach to monitoring the compliance of climate reporting entities with their legislative requirements and reporting obligations for the ...

Guidance

14 Feb 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.

Guidance

03 Feb 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 relat ...

Guidance

30 Nov 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 ...

Guidance

09 Nov 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 ...

Guidance

25 Oct 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-Mo ...

Guidance

16 Oct 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.

Guidance

11 Aug 2022

Introductory guide to full licence requirements

This guide is for businesses or individuals applying for a Financial Advice Provider (FAP) full licence.

Guidance

08 Jul 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 reg ...

View all guidance documents