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Guidance library

The guidance library contains the FMA’s guidance notes, information sheets, guides and other reference material. 

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Found 162 results. Displaying page 1 of 9

    • Audit
    • AML/CFT
    • Crowdfunding
    • DIMS
    • Issuers and offers
    • P2P lending
    • Supervisors

    16 July 2021

    Explanatory Note: Electronic Identity Verification Guideline July 2021

    This Explanatory Note: Electronic Identity verification Guideline replaces the previous Explanatory Note that was published by the Anti-Money Laundering and Countering Financing of Terrorism (AML/CFT) Supervisors in December 2017.

    http://fma.cwp.govt.nz/compliance/guidance-library/explanatory-note-electronic-identity-verification-guideline-july-2021/

    • AML/CFT

    9 July 2021

    AML/CFT regulations update 2021

    New Zealand’s Anti-Money Laundering and Countering Financing of Terrorism (AML/CFT) system is intended to adapt as money laundering and terrorism financing risks evolve. Two regulations, that are a key part of the AML/CFT system, were due to expire. These are the AML/CFT (Exemptions) Regulations 2011 which were scheduled to expire on 30 June 2020, and the AML/CFT (Definitions) Regulations 2011 which partially expire on 27 July 2021. This document sets out the changes and updates made for these regulations. These changes come into force 9 July 2021.

    http://fma.cwp.govt.nz/compliance/guidance-library/amlcft-regulations-update-2021/

    • Financial advice
    • FMC Act

    16 June 2021

    Financial advice given for the purpose of complying with lender responsibilities

    This information sheet explains the circumstances that may exclude a lender from some Financial Markets Conduct Act 2013 (FMC Act) obligations related to financial advice. The exclusion applies only in relation to consumer credit contracts and certain credit-related insurance contracts.

    http://fma.cwp.govt.nz/compliance/guidance-library/financial-advice-given-for-the-purpose-of-complying-with-lender-responsibilities/

    • COVID-19
    • Audit
    • Corporate governance
    • Financial reporting
    • FMC Act

    11 June 2021

    Financial reporting – review findings and guidance for entities in light of COVID-19

    This document outlines what we have seen in our recent reviews of financial reporting, and sets out our expectations and areas that entities should consider when preparing financial statements, particularly in light of the COVID-19 situation.

    http://fma.cwp.govt.nz/compliance/guidance-library/financial-reporting-review-findings-and-guidance-for-entities-in-light-of-covid-19/

    • FMC Act
    • Issuers and offers

    14 December 2020

    Green bonds – same class exclusion

    This information sheet explains the circumstances in which an issuer can make an offer of green bonds under the same class exclusion. It also explains when the Financial Markets Authority (FMA) might consider granting an individual exemption to facilitate offers of green bonds with the same credit characteristics as quoted ‘vanilla’ bonds from the same issuer.

    http://fma.cwp.govt.nz/compliance/guidance-library/green-bonds-same-class-exclusion/