The Anti-Money Laundering and Countering Financing of Terrorism Act 2009 (The Act) describes those who need to comply as 'reporting entities'.
To work out if your business is a reporting entity, refer to section 5 of the Act. Other reporting entities are found in the Anti-Money Laundering and Countering Financing (definitions) Regulations 2011.
The reporting entities supervised by the FMA are listed in section 130 of the Act. They include:
issuers of securities