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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 170 results. Displaying page 1 of 9

    • Corporate governance
    • Crowdfunding
    • DIMS
    • FMC Act
    • Managed investments
    • P2P lending
    • Supervisors

    23 June 2022

    Cyber security and operational systems resilience

    This information sheet assists market services licensees (excluding benchmark administrators) licensed under Part 6 of the Financial Markets Conduct Act 2013 (FMC Act) to enhance the resilience of their cyber and operational systems. While this information sheet is designed to apply to a broad range of sectors, entities with complex cyber security and operational systems should consider the specific technology requirements and obligations that apply to their sector.

    http://fma.cwp.govt.nz/compliance/guidance-library/cyber-security-infosheet/

    • AML/CFT

    10 December 2021

    Outsourcing CDD to a third-party provider

    Section 34 of the AML/CFT Act allows a reporting entity to authorise and rely on an agent to conduct CDD procedures on its behalf. An agent is a person that has legal authority to represent another party. If you outsource the above CDD procedures under section 34 to a third-party provider, the provider must be acting as your agent. In these circumstances, you remain responsible for ensuring that the CDD conducted by the third-party provider is undertaken to the level required by the AML/CFT Act. Read the full guidance on this page.

    http://fma.cwp.govt.nz/compliance/guidance-library/outsourcing-cdd-to-a-third-party-provider/

    • 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/