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1. 22 November 2019

   AML/CFT Supervisory framework

   FATF has issued a comprehensive plan of action needed to fight against anti-money laundering/countering financing of terrorism (AML/CFT). The objective of the framework is to protect the integrity of the financial sector.

2. 18 November 2019

   Audit quality Director's guide 2019

   The Audit Quality Directors Guide 2019 handbook is aimed at directors of FMCreporting entities. It sets out how you, as a director, can contribute to the quality of your audit, as well as what you can expect from the FMA and your auditor.

3. 18 November 2019

   Audit investor guide 2019

   Companies listed on the share market must have their financial statements independently audited, and present a report from the auditor to investors in their annual report. This guide informs investors of the obligations imposed by the FMA on auditing of their financials.

4. 15 November 2019

   FAP transitional licence standard conditions submissions report

   Summary of key themes: Submissions on proposed standard conditions for financial advice provider transitional licences November 2019

5. 6 November 2019

   Improving infromation in an equity PDS submissions report

   Response to submissions, May 2018: Improving financial information in an equity PDS

6. 5 November 2019

   Declaration Fit and Proper - Audit /Management Partner

   FMA declaration form for audit or management partners to confirm fitness and propriety for audit firm registration under the Act.

7. 5 November 2019

   Declaration Fit and Proper - Audit firms

   FMA statutory declaration form for audit firms confirming partner fitness and propriety under the Auditor Regulation Act 2011.

8. 5 November 2019

   Declaration - Supervisors licence TRU2.1

   FMA TRU2.1 form includes statutory declaration and checklist for supervisors licence, covering applicant info, governance, and compliance.

9. 1 November 2019

   A guide to understanding auditing and assurance 2019

   Plain-language guide explains auditing & assurance for NZ FMC Reporting Entities to help investors understand audit insights.

10. 31 October 2019

    Supervisor Licensing guidance

    This guidance note is for anyone applying: for a licence to be a supervisor, or to replace an expiring supervisor licence, or to vary an existing supervisor licence.

11. 25 October 2019

    Acting on behalf of a customer fact sheet

    A reporting entity is required to verify the identity of persons acting on behalf of a customer and is also required to verify that they have appropriate authority to act on behalf of the customer.

12. 25 October 2019

    AML/CFT - interpretation of a trust as a customer

    The following is a response made by the AML/CFT supervisors to a query questioning whether a trust can be a customer for the Act’s purposes. This clarification is supplemental to the Trusts Fact Sheet:

13. 10 October 2019

    Circle Markets Limited - Formal Warning

    FMA issues formal warning to Circle Markets Ltd on 10 Oct 2019 for AML/CFT Act 2009 breaches under section 80.

14. 4 October 2019

    KiwiSaver Annual Report 2019

    The FMA publishes a report every year based on all providers’ statutory data for the year to the end of March. It summarises our activities as a regulator relating to KiwiSaver during the reporting period.

15. 26 September 2019

    Consultation green bonds and other responsible investment products

    This consultation seeks issuer and investor input on green bonds and other responsible investment products that expressly take into account environmental, social, and/or governance considerations. Submissions will initially be used to help us develop guidance for issuers.