Reports and papers

Found 83 results. Displaying page 4 of 5

1. • Auditors

   30 November 2015

   Auditor regulation survey 2015

   See the results of the audit survey conducted in 2015. The survey focused on the effectiveness of Audit quality since the introduction of the Act and if NZ auditor oversight regime is of the same standard as in other jurisdictions.

   https://fma.cwp.govt.nz/news-and-resources/reports-and-papers/auditor-regulation-survey-2015/

2. • Auditors

   25 November 2015

   ARA Prescribed Minimum Standards and Conditions

   An auditor/audit firm must meet the minimum standards and conditions as prescribed under section 32 of the Auditor Regulation Act 2011. Read more about these standards and conditions.

   https://fma.cwp.govt.nz/news-and-resources/reports-and-papers/ara-prescribed-minimum-standards-and-conditions/

3. • KiwiSaver and Superannuation
   • Research papers

   1 September 2015

   FMA and CFFC survey of NZers aged 50 years plus

   This survey looks at older New Zealanders’ expectations for and experiences of retirement. The research was conducted among those aged 50 years and over, and includes the views of those who are nearing retirement and those who have already retired.

   https://fma.cwp.govt.nz/news-and-resources/reports-and-papers/fma-and-cffc-survey/

4. • Issuers and offerers
   • Auditors

   30 June 2015

   Disclosure of fees paid to auditors by listed issuers

   In our report, we advised market participants that we would continue to monitor the disclosure of audit and non-audit fee information by issuers, and follow up with another review to assess whether the quality of disclosures have improved.

   https://fma.cwp.govt.nz/news-and-resources/reports-and-papers/disclosure-of-fees-paid-to-auditors-by-listed-issuers/

5. • Monitoring and compliance
   • Research papers

   10 November 2014

   Gentrack IPO Report

   This report describes our conclusions following a review of matters arising out of Gentrack’s initial public offering (IPO) of shares and its disclosure at the time of the IPO.

   https://fma.cwp.govt.nz/news-and-resources/reports-and-papers/gentrack-ipo-report/

6. • KiwiSaver and Superannuation
   • Statutory reports

   1 October 2014

   Superannuation Schemes Report

   This report has been prepared in accordance with section 28 of the Act and details the principal matters transacted under the Act during the reporting period.

   https://fma.cwp.govt.nz/news-and-resources/reports-and-papers/superannuation-schemes-report/

7. • Monitoring and compliance
   • Statutory reports
   • Auditors

   3 July 2014

   Review of non-filing of financial statements

   The non-filing of financial statements by some financial markets participants is a persistent problem and has prompted FMA to undertake a review of issuers’ compliance with their financial reporting obligations.

   https://fma.cwp.govt.nz/news-and-resources/reports-and-papers/review-of-non-filing-of-financial-statements/

8. • Issuers and offerers
   • Monitoring and compliance
   • Thematic review

   30 June 2014

   Going Concern disclosures in financial statements

   The purpose of this report is to inform market participants of the findings of our review and highlight areas of concern.

   https://fma.cwp.govt.nz/news-and-resources/reports-and-papers/going-concern-disclosures-in-financial-statements/

9. • Investor information
   • Issuers and offerers
   • Research papers
   • Surveys

   30 April 2014

   Investor experience of IPOs survey

   An online survey of 303 New Zealanders who invested in or seriously considered investing in a recent IPO was conducted to provide an overview of the IPO experience.

   https://fma.cwp.govt.nz/news-and-resources/reports-and-papers/investor-experience-of-ipos-survey/

10. • Monitoring and compliance
    • Statutory reports

    4 April 2014

    Securities Trustees and Statutory Supervisors - Feedback from monitoring visits

    The findings in this report reflect common issues recorded during our on-site visits of licensees and summarises the overall assessment of monitoring quality (section 1). It also provides key messages for licensees (section 2) and outlines the future focus of monitoring reviews (section 3).

    https://fma.cwp.govt.nz/news-and-resources/reports-and-papers/securities-trustees-and-statutory-supervisors-feedback-from-monitoring-visits/

11. • Investor information
    • Monitoring and compliance

    27 March 2014

    Unsolicited Offers Monitoring Report

    In this report we set out our findings and observations based on our monitoring activities on 14 February 2014.

    https://fma.cwp.govt.nz/news-and-resources/reports-and-papers/unsolicited-offers-monitoring-report/

12. • Research papers
    • Surveys

    5 December 2013

    FMA Progress Review - Stakeholder Feedback Report

    This report is the result of a review conducted by Oliver Wyman focusing on stakeholder perspectives on achievements, short-comings and future priorities for New Zealand’s Financial Markets Authority.

    https://fma.cwp.govt.nz/news-and-resources/reports-and-papers/fma-progress-review-stakeholder-feedback-report/

13. • Investor information
    • Monitoring and compliance
    • Thematic review

    30 October 2013

    Clear, Concise and Effective Disclosure?

    In this report, the FMA outlines findings and observations to help issuers and their advisers understand our expectations of ‘clear, concise and effective’ disclosure. We seek disclosure that aids, rather than hinders, investor decision making.

    https://fma.cwp.govt.nz/news-and-resources/reports-and-papers/clear-concise-and-effective-disclosure/

14. • Issuers and offerers
    • Monitoring and compliance

    27 September 2013

    Monitoring of non-GAAP disclosures

    This report outlines our findings and suggested areas of improvement of non-GAAP disclosures. It is intended for issuers, their directors and preparers of financial information.

    https://fma.cwp.govt.nz/news-and-resources/reports-and-papers/monitoring-of-non-gaap-disclosures/

15. • Monitoring and compliance
    • Corporate governance

    28 June 2013

    FMA's review of market disclosures

    This report was first published in June 2013 and discusses disclosure obligations under the SMA. These disclosure obligations now fall under the FMC Act and are largely unchanged, therefore the findings and observations contained in this report remain relevant.

    https://fma.cwp.govt.nz/news-and-resources/reports-and-papers/fmas-review-of-market-disclosures/

16. • KiwiSaver and Superannuation
    • Monitoring and compliance

    17 June 2013

    Monitoring of KiwiSaver Offer Documents

    This report outlines to issuers, their directors and advisers, our views and observations on current market practices.

    https://fma.cwp.govt.nz/news-and-resources/reports-and-papers/monitoring-of-kiwisaver-offer-documents/

17. • AML/CFT
    • Monitoring and compliance

    6 June 2013

    FMA’s supervision of AML/CFT

    This document outlines the FMA’s priorities for monitoring reporting entities under the Anti-Money Laundering and Countering Financing of Terrorism Act 2009 (AML/CFT Act).

    https://fma.cwp.govt.nz/news-and-resources/reports-and-papers/fmas-supervision-of-amlcft/

18. • Monitoring and compliance

    29 May 2013

    Report on hybrid financial instrument disclosures

    We reviewed the accounting classification and disclosure of financial instruments classified as hybrid instruments listed on the NZX debt market, as at 1 December 2012. This report outlines our findings and recommendations.

    https://fma.cwp.govt.nz/news-and-resources/reports-and-papers/report-on-hybrid-financial-instrument-disclosures/

19. • Issuers and offerers
    • KiwiSaver and Superannuation
    • Monitoring and compliance

    28 February 2013

    FMA's Compliance Focus for 2013

    This document outlines the Financial Markets Authority’s (FMA’s) priority areas for monitoring and surveillance in 2013. It provides an opportunity for participants to assess their activities and take steps to improve behaviours and compliance controls in these areas.

    https://fma.cwp.govt.nz/news-and-resources/reports-and-papers/fmas-compliance-focus-for-2013/

20. • Research papers
    • Surveys

    12 November 2012

    2012 Stakeholder Survey

    View the Executive Summary of the stakeholder survey conducted by Colmar Brunton on behalf of FMA.

    https://fma.cwp.govt.nz/news-and-resources/reports-and-papers/2012-stakeholder-survey/