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Financial regulations

Businesses operating in New Zealand must comply with New Zealand financial regulations, including the Financial Reporting Act, accountancy standards and the Personal Properties Securities Act. This is an introduction to financial regulations.

Financial reporting and your legal responsibilities Opens in a new window

All companies and issuers are obliged to complete financial statements in accordance with the requirements of the Financial Reporting Act 1993 (FRA) and Financial Reporting Amendment Act 2006. Find out what your audit requirements are, and use the FRA calculator to determine if your company has an ongoing or future filing obligation under the Financial Reporting Act 1993.

This information is brought to you by Companies Office

What is the Financial Reporting Act? Opens in a new window

An overview of how the Financial Reporting Act applies to your business. It also includes frequently asked questions, information about filing financial statements, and changes in the act.

This information is brought to you by Companies Office

What you can expect from your chartered accountant Opens in a new window (PDF)

The New Zealand Institute of Chartered Accountants has a Code of Ethics that are binding to it's members. This document outlines the process for people who want to complain about a breach in the practice of an accountant who is a member of the Institute. (PDF, 7 pages, 78KB.)

This information is brought to you by New Zealand Institute of Chartered Accountants

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