Reports and papers

Found 85 results. Displaying page 2 of 5

1. • Financial reporting
   • Statutory reports
   • Auditors

   14 June 2021

   Auditor regulation and oversight plan

   This plan will help licensed auditors, registered audit firms and accredited bodies to understand how FMA will approach auditor regulation. It may also be of interest to issuers, investors and their advisers.

   https://fma.cwp.govt.nz/news-and-resources/reports-and-papers/auditor-regulation-and-oversight-plan/

2. • Banking
   • Research papers

   17 May 2021

   Negative Interest Rate report

   The report is a summary of responses received from our survey of licensed financial services firms in September 2020 regarding their readiness for negative interest rates.

   https://fma.cwp.govt.nz/news-and-resources/reports-and-papers/negative-interest-rate-report/

3. • Financial advice

   26 March 2021

   Common sense for your dollars and cents

   New rules around financial advice came into play in March, 2021. Read more about the changes and why they are good news for everyday New Zealanders.

   https://fma.cwp.govt.nz/news-and-resources/reports-and-papers/common-sense-for-your-dollars-and-cents/

4. • Financial advice
   • Research papers

   17 March 2021

   Point of retirement research

   The purpose of this research was to find out if financial advice helps New Zealanders manage their retirement savings.

   https://fma.cwp.govt.nz/news-and-resources/reports-and-papers/point-of-retirement-research/

5. • Financial market infrastructure
   • Issuers and offerers
   • Monitoring and compliance

   28 January 2021

   Market Operator Obligations Targeted Review – NZX

   Findings from the FMA’s targeted review of whether NZX is meeting its licensed market operator obligations

   https://fma.cwp.govt.nz/news-and-resources/reports-and-papers/moo-targeted-review-nzx/

6. • Statutory reports

   26 January 2021

   ASX 24 review report

   Australian Securities Exchange Limited (ASX 24) is licensed to operate the ASX 24 derivatives market (derivatives market) in New Zealand. The FMA is required to report at least once every two years on how well ASX 24 is meeting its licensed market operator obligations.

   https://fma.cwp.govt.nz/news-and-resources/reports-and-papers/asx-24-review/

7. • Regulation updates
   • Surveys

   16 December 2020

   Ease of doing business survey

   This research helps us to better understand the impact that our work has on market participants and stakeholders. It informs the way we work and our focus on continuous improvement in our effectiveness and efficiency.

   https://fma.cwp.govt.nz/news-and-resources/reports-and-papers/ease-of-doing-business-survey/

8. • Banking
   • Insurance
   • AFA/QFEs
   • Financial advice
   • Monitoring and compliance
   • Thematic review
   • Conduct

   24 September 2020

   Supervision Insights report

   An overview of the FMA’s supervision activities and findings from our monitoring reviews of regulated entities. The insights in this report tell us that large parts of the industry are working hard to move towards the expectations we and other regulators have articulated. They also give a clear message of problem areas within the industry and how we expect these to be improved. Most of the issues we identified were the result of a casual or careless approach to conduct and compliance, rather than being deliberate misconduct. However, left unchecked, this disregard can escalate into poor outcomes for customers, in a way that may not be immediately obvious. We want there to be no doubt that providers will be culpable if they fail to take appropriate care of customers and their outcomes. Download the full report on this page.

   https://fma.cwp.govt.nz/news-and-resources/reports-and-papers/supervision-insights-report/

9. • KiwiSaver and Superannuation
   • Monitoring and compliance
   • Research papers

   24 August 2020

   MyFiduciary report into active and passive management of KiwiSaver funds

   The FMA commissioned MyFiduciary to complete a report into the investment management styles of KiwiSaver providers. The report examines how active or passive each KiwiSaver Provider is. It also examines whether investment management fees differ between active and passive approaches

   https://fma.cwp.govt.nz/news-and-resources/reports-and-papers/myfiduciary-report-active-passive-management-kiwisaver/

10. • Regulation updates
    • Monitoring and compliance
    • Thematic review
    • Conduct

    24 July 2020

    Derivatives Issuer Sector Risk Assessment

    This report summarises the key risks posed by licensed Derivatives Issuers to the FMA’s objective of promoting fair, efficient and transparent financial markets.

    https://fma.cwp.govt.nz/news-and-resources/reports-and-papers/derivatives-issuer-sector-risk-assessment/

11. • Financial reporting
    • Auditors

    6 May 2020

    Enhanced auditor reporting: A review of the third year of the revised auditor’s report

    Enhanced auditor reporting is a joint FMA and XRB report that looks at the evolution of trends in key audit matter reporting in the three years since the revised auditor’s report was introduced. Read the full report here.

    https://fma.cwp.govt.nz/news-and-resources/reports-and-papers/enhanced-auditor-reporting/

12. • Research papers

    28 January 2020

    Financial Markets Authority: Efficiency, effectiveness and baseline review

    This report by PwC looks at the extent to which the FMA is focused on the right activities in support of its main statutory objectives, opportunities for improving organisational performance, and options for funding FMA to support its broadening remit.

    https://fma.cwp.govt.nz/news-and-resources/reports-and-papers/fma-efficiency-effectiveness-and-baseline-review/

13. • Issuers and offerers
    • KiwiSaver and Superannuation
    • Monitoring and compliance
    • Thematic review

    13 December 2019

    Thematic review of MIS custody arrangements

    The thematic review of MIS custody arrangements identified issues around the independence of custody arrangements, and inconsistency of custodial processes, procedures and controls. Read the full report here.

    https://fma.cwp.govt.nz/news-and-resources/reports-and-papers/mis-custody-arrangements/

14. • Financial market infrastructure
    • Financial reporting
    • Investor information
    • Issuers and offerers
    • KiwiSaver and Superannuation
    • Research papers
    • White papers
    • Corporate governance

    9 September 2019

    Growing New Zealand’s Capital Markets 2029

    NZX and the Financial Markets Authority (FMA) welcomed the release of the Capital Markets 2029 report, saying the 10-year vision and growth agenda would create more opportunities for Kiwis to grow personal wealth, help New Zealand businesses to prosper, and help future-proof the country’s economy.

    https://fma.cwp.govt.nz/news-and-resources/reports-and-papers/growing-new-zealands-capital-markets-2029/

15. • KiwiSaver and Superannuation
    • Research papers

    28 August 2019

    Impact of behavioural insights on KiwiSaver enrolment communications

    Impact of behavioural insights on KiwiSaver enrolment communications report is for KiwiSaver providers and providers of any Managed Investment Scheme. It will also be of interest to behavioural insight researchers.

    https://fma.cwp.govt.nz/news-and-resources/reports-and-papers/impact-of-behavioural-insights/

16. • Auditors

    22 May 2019

    Audit Quality Perceptions Research

    The overall aim of this research is to inform FMA of public and industry perceptions of the audit quality in NZ and enable them to target work to increase understanding of the auditor’s role, strengthen perceived value of that role, along with knowledge of the FMA’s role of oversight and regulation of auditors.

    https://fma.cwp.govt.nz/news-and-resources/reports-and-papers/audit-quality-perceptions-research/

17. • Investor information
    • Surveys
    • Conduct

    18 April 2019

    Consumer views of financial providers' conduct

    The aim of the research is to help the FMA understand consumer experience of the conduct of (and communications) from financial service providers.

    https://fma.cwp.govt.nz/news-and-resources/reports-and-papers/consumer-views-of-financial-providers-conduct/

18. • Auditors

    27 March 2019

    PCC decision - Richard Owen Dey and Michael Derek Wood

    The Professional Conduct Committee of the Chartered Accountants Australia New Zealand (CA ANZ) has published its findings in relation to Richard Owen Dey and Michael Derek Wood. Read more.

    https://fma.cwp.govt.nz/news-and-resources/reports-and-papers/pcc-decision/

19. • KiwiSaver and Superannuation
    • Research papers

    27 February 2019

    Using behavioural insights to improve KiwiSaver outcomes

    KiwiSaver behavioural insights 2019 report uses behavioural insights to improve KiwiSaver outcomes. Read the report here.

    https://fma.cwp.govt.nz/news-and-resources/reports-and-papers/kiwisaver-behavioural-insights/

20. • Thematic review
    • Conduct

    29 January 2019

    Life Insurer Conduct and Culture

    Findings from an FMA and RBNZ review of conduct and culture in New Zealand life insurers

    https://fma.cwp.govt.nz/news-and-resources/reports-and-papers/life-insurer-conduct-and-culture/