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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 163 results. Displaying page 1 of 9

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

    12 May 2020

    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/

    • Financial advice
    • FMC Act

    4 March 2020

    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/

    • FMC Act
    • Issuers and offers

    13 December 2019

    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/

    2 December 2019

    Exemptions: Financial Advisers Act 2008

    The Guidance note explains the approach of the Financial Markets Authority (the FMA) to granting exemptions under the Financial Advisers Act 2008. It is intended to provide answers to commonly asked questions in relation to exemptions and to provide information to potential applicants on the process for making an application. The guidance note is for: Financial Advisers QFEs Legal Counsel Auditors Senior Executives Supervisors Trustees Risk Officers Compliance Officers Company Directors

    http://fma.cwp.govt.nz/compliance/guidance-library/exemptions-financial-advisers-act-2008/

    1 October 2019

    Who will need a licence to provide financial advice?

    Who will need a licence to provide financial advice? The changes to how we regulate financial advice in New Zealand mean only those operating under licensed financial advice providers can give advice to retail clients. This advice can be provided in various ways, including directly through online facilities such as digital advice, or through financial advisers or nominated representatives. If you’re currently an authorised or registered financial adviser, you can choose whether you would like your business to become a licensed financial advice provider or if you would rather work on behalf of someone else who holds a licence.

    http://fma.cwp.govt.nz/compliance/guidance-library/who-will-need-a-licence-to-provide-financial-advice/