Page last updated: 12 September 2023

Guidance

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

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) r ...
CoFI intermediated distribution
This guidance outlines our expectations when financial institutions are distributing products and services through intermediated channels under the Co ...
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 fo ...
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 ...
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.
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 ...
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 ...
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 ...
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 ...
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.
Introductory guide to full licence requirements
This guide is for businesses or individuals applying for a Financial Advice Provider (FAP) full licence.
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 ...