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Guidance library

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

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Found 133 results. Displaying page 1 of 7

    • FMC Act
    • Issuers and offers

    1 November 2018

    Determining whether you are acquiring a business or assets

    Under the Financial Markets Conduct Regulations 2014 (the Regulations), issuers making regulated offers of debt and equity securities are required to provide investors with a Product Disclosure Statement (PDS) that contains prescribed financial information for recent or proposed business acquisitions. This guidance sets out our view of what constitutes a ‘business’ for these purposes, as opposed to an asset. It also sets out additional information issuers should consider disclosing for asset acquisitions.
    181101 Determining whether you are acquiring a business or assets


    • AML/CFT
    • Financial advice
    • Supervisors

    1 October 2018

    Class exemptions for managing intermediaries

    A ministerial class exemption has been granted relating to customer due diligence obligations for managing intermediaries, under the Anti-Money Laundering and Countering Financing of Terrorism Act 2009. The exemption comes into force from 3 July, 2015. This information sheet helps reporting entities understand it.
    181001 Information sheet: class exemptions for managing intermediaries


    • P2P lending

    11 June 2018

    Guide for peer-to-peer lending services on publishing default rate information

    This guide contains information to help peer-to-peer licensees understand and meet the minimum licensing standard to publish default rate information. It sets out what ‘default’ means, when licensees must comply with the standard and guidelines on how to publish fair, clear and transparent information.
    Publishing default information for peer to peer lending services


    • Corporate governance
    • Crowdfunding
    • DIMS
    • Financial reporting
    • Managed investments
    • P2P lending
    • Supervisors

    30 May 2018

    Compliance Assurance Programmes

    We have published an information sheet that explains the Financial Markets Authority’s expectations for a compliance assurance programme (CAP). A CAP is the programme of independent checks to test whether an entity’s processes and controls are effective in ensuring the compliance of the business.
    Compliance assurance programmes information sheet


    • Crowdfunding
    • Fair dealing
    • P2P lending

    15 March 2018

    Fair dealing in advertising and communications – crowdfunding and peer-to-peer lending

    The aim of this guidance is to ensure licensed crowdfunding and peer-to-peer lending platforms understand their obligations when advertising or communicating with customers.
    Fair dealing in advertising and communications – crowdfunding and peer-to-peer lending