Guidance library

Found 166 results. Displaying page 3 of 9

1. • AML/CFT

   26 July 2019

   AML/CFT customer due diligence: clubs and societies

   The type of entity the club or society is will determine the customer due diligence (CDD) that is undertaken. Read more.

   https://fma.cwp.govt.nz/compliance/guidance-library/amlcft-customer-due-diligence-clubs-and-societies/

2. • AML/CFT

   26 July 2019

   AML/CFT customer due diligence: co-operatives

   A co-operative is a form of business organisation that is owned and controlled by its shareholders or members, and run for their mutual benefit. This fact sheet may also be useful when considering customers who are mutual organisations or friendly societies.

   https://fma.cwp.govt.nz/compliance/guidance-library/amlcft-customer-due-diligence-co-operatives/

3. • AML/CFT

   26 July 2019

   AML/CFT customer due diligence: sole traders and partnerships

   Businesses can take many forms and may vary in size and complexity. The AML/CFT customer due diligence: sole traders and partnerships fact sheet focuses on the three business types - Sole trader, partnership and limited partnership. The fact sheet should be read in conjunction with the beneficial ownership guideline.

   https://fma.cwp.govt.nz/compliance/guidance-library/amlcft-customer-due-diligence-sole-traders-and-partnerships/

4. • Corporate governance
   • Crowdfunding
   • DIMS
   • Financial advice
   • Managed investments
   • P2P lending
   • Supervisors

   11 July 2019

   Cyber-resilience in FMA-regulated financial services

   Cyber-resilience in FMA-regulated financial services report summarises the findings of our thematic review of cyber-resilience in New Zealand financial services and provides guidance for firms in areas where we have identified the need for improvement. It will be useful for our regulated sectors, to help ensure they comply with our expectations and best practice.

   https://fma.cwp.govt.nz/compliance/guidance-library/cyber-resilience-in-fma-regulated-financial-services/

5. 5 July 2019

   Statement on the Kiwi Access Card

   The status of the new Kiwi Access card is considered to be the same as the older 18+ card for the purposes of the IVCOP. This approach is in-line with the Evidence of Identity standard factsheet on the Kiwi Access Card/18+ Card, which treats them as the same form of identification.

   https://fma.cwp.govt.nz/compliance/guidance-library/statement-on-the-kiwi-access-card/

6. • Conduct
   • Corporate governance

   24 May 2019

   Guide to being an effective director

   The essentials of being an effective director outlines some of the essential behaviours directors should demonstrate to meet legal, regulatory and ethical standards for directors, and tells you where you can go to find out more.

   https://fma.cwp.govt.nz/compliance/guidance-library/guide-to-being-an-effective-director/

7. • Corporate governance
   • Financial reporting
   • FMC Act

   10 May 2019

   FMA’s reviews of financial reporting

   FMA’s reviews of financial reporting is a statement outlining our approach to financial reporting reviews, highlighting selected areas of interest for our 2019/20 reviews. It will be useful for anyone involved in preparing or approving financial reporting for FMC reporting entities. Read more.

   https://fma.cwp.govt.nz/compliance/guidance-library/fmas-reviews-of-financial-reporting/

8. 7 May 2019

   Code of Professional Conduct for Financial Advice Services

   This is the Code of Professional Conduct for Financial Advice Services prepared in accordance with Part 4 of Schedule 5 of the Financial Markets Conduct Act 2013 (the FMC Act).

   https://fma.cwp.govt.nz/compliance/guidance-library/code-of-professional-conduct-for-financial-advice-services/

9. • AML/CFT

   1 April 2019

   AML/CFT 2018 Annual Monitoring Report

   This report summarises our monitoring activities from 1 July 2016 to 30 June 2018, to help reporting entities better understand our expectations, and what they can do to improve their systems and processes to comply with the Anti-Money Laundering and Countering Financing of Terrorism Act 2009 and its supporting regulations.

   https://fma.cwp.govt.nz/compliance/guidance-library/amlcft-2018-report/

10. • AML/CFT

    1 April 2019

    AML/CFT Monitoring Report

    The AML/CFT Monitoring Report summarises our monitoring activities to help firms and individuals better understand our expectations and how they can improve their systems and processes, to comply with the Anti-Money Laundering and Countering Financing of Terrorism Act 2009 (the Act).

    https://fma.cwp.govt.nz/compliance/guidance-library/amlcft-monitoring-report/

11. • Managed investments
    • Supervisors

    12 December 2018

    MIS manager valuation and pricing practices

    MIS manager valuation and pricing practices information sheet sets out our recommendations following a review of the pricing and valuation practices of Managed Investment Scheme (MIS) managers. It will be of particular interest to MIS managers and their supervisors.

    https://fma.cwp.govt.nz/compliance/guidance-library/mis-manager-valuation-and-pricing-practices/

12. • FMC Act
    • Issuers and offers

    1 November 2018

    Determining whether you are acquiring a business or assets

    Determining whether you are acquiring a business or assets 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.

    https://fma.cwp.govt.nz/compliance/guidance-library/determining-whether-you-are-acquiring-a-business-or-assets/

13. • AML/CFT
    • Financial advice
    • Supervisors

    1 October 2018

    Class exemptions for managing intermediaries

    Class exemptions for managing intermediaries information sheet explains the conditions for reporting entities whose customers include managing intermediaries and customers of managing intermediaries to be able to rely on the Anti-Money Laundering and Countering Financing of Terrorism (Class Exemptions) Notice 2018.

    https://fma.cwp.govt.nz/compliance/guidance-library/class-exemptions-for-managing-intermediaries/

14. • AML/CFT

    30 August 2018

    AML/CFT staff training video

    The AML/CFT staff training video is designed to help our reporting entities understand how they can meet their obligation of training new and existing staff.

    https://fma.cwp.govt.nz/compliance/guidance-library/amlcft-staff-training-video/

15. • FMC Act
    • Issuers and offers
    • Managed investments

    16 July 2018

    Guidance on the exemption from the market index requirement

    Guidance on the exemption from the market index requirement aims to clarify what we expect of MIS managers in relation to the market index requirement for quarterly fund updates, and the Financial Markets Conduct (Market Index) Exemption Notice 2018.

    https://fma.cwp.govt.nz/compliance/guidance-library/guidance-on-the-exemption-from-the-market-index-requirement/

16. • Corporate governance
    • Financial reporting
    • Issuers and offers

    3 July 2018

    Disclosure of significant accounting estimates

    The Disclosure of significant account estimates information sheet explains our expectations on disclosure of significant accounting estimates. It is part of our work on improving the overall quality of information being disclosed in financial statements.

    https://fma.cwp.govt.nz/compliance/guidance-library/disclosure-of-significant-accounting-estimates/

17. • Corporate governance
    • Financial reporting
    • Issuers and offers

    27 June 2018

    Improving financial statements

    Improving financial statements monitoring report summarises the findings from our thematic review to determine the extent of improvements in the presentation of financial statements in a clear, concise and effective way, and sets out some suggestions for additional improvement.

    https://fma.cwp.govt.nz/compliance/guidance-library/improving-financial-statements/

18. • P2P lending

    11 June 2018

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

    Guide for peer-to-peer lending services on publishing default rate information guide contains information to help peer-to-peer licensees understand and meet the minimum licensing standard to publish default rate information.

    https://fma.cwp.govt.nz/compliance/guidance-library/guide-for-peer-to-peer-lending-services-on-publishing-default-rate-information/

19. • Corporate governance
    • Crowdfunding
    • DIMS
    • Financial reporting
    • FMC Act
    • Managed investments
    • P2P lending
    • Supervisors

    30 May 2018

    Compliance Assurance Programmes

    The Compliance Assurance Programmes information sheet is for entities holding or applying for a licence under the Financial Markets Conduct Act 2013, and anyone involved in the creation, implementation and ongoing operation of a compliance assurance programme.

    https://fma.cwp.govt.nz/compliance/guidance-library/compliance-assurance-programmes/

20. • Financial advice
    • Financial reporting
    • Issuers and offers

    15 May 2018

    Improving financial information in an equity PDS

    Improving financial information in an equity PDS guidance is to assist issuers and their professional advisers in understanding the FMA’s expectations on certain aspects of the financial information section.

    https://fma.cwp.govt.nz/compliance/guidance-library/improving-financial-information-in-an-equity-pds/