This handbook is aimed at directors of FMC reporting entities. It sets out how you, as a director can contribute to the audit quality of your audit, as well as what you can expect from the FMA and your auditor.
Investor confidence is a key part of maintaining participation in successful financial markets. This confidence depends partly on investors having access to credible and reliable financial information. Audits of FMC reporting entities’ financial statements ensure this information complies with financial reporting standards and gives a true and fair view of the financial position of the business.
Appropriate processes and systems help to manage risks and allow those in governance roles to focus on growth, value creation and the long-term sustainability of their businesses.
The approach taken in this handbook recommends that boards provide sufficient meaningful information to show how they meet nine high-level principles:
Download a full copy of the Corporate governance handbook.
This joint publication with the Institute of Directors is intended to provide company directors and prospective directors with a quick reference and overview of some of the key things they should think about. It outlines some of the legal requirements, ethical considerations and best practice areas for directors to consider, to be effective in their role. It is not intended to be comprehensive and includes links to more detailed resources. Read more.
The number of companies looking to access the equity markets continues to grow. This guide is intended to help directors assess whether going public is the right choice for their company and provide an insight into the process of becoming a public company. It is not a comprehensive account of the legal obligations of directors during an initial public offering (IPO). Your professional advisers can help you understand those details.
Download a full copy of Going Public: A Director’s Guide.
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