Filing manager financial statements
Register financial statements within 4 months of balance date
Where you provide financial statements depends on what type of entity you are. You'll receive email reminders from us when your audited financial statements are due (within 4 months of the manager's financial reporting balance date).
Who can file financial statements
To file financial statements you must:
- have a RealMe® login
- be a registered user of your organisation's online account
- have authority to act on behalf of the issuer.
Before you send us your documents
Review your financial statements before providing them to us and make sure you are only including the information that is required.
Once your financial statements have been accepted by us, they will be publicly available on the Disclose Register.
Where to file financial statements
Where you send your financial statements depends on what type of entity you are.
Companies on the NZ Companies Register
If the issuer is a company registered on the NZ Companies Register, file financial statements online on that register.
Entities on other Companies Office registers
If the issuer is an entity registered on another register administered by the Companies Office, for example, a credit union or building society, file financial statements online on those registers.
Entities recorded on the Disclose Other Participants directory
If the issuer is an entity recorded on the Disclose Other Participants directory, for example, an overseas issuer or board of trustees, file financial statements online on the Disclose Register.
Accepting financial statements
We may accept registration, request more information about or reject the financial statements.
You should receive a decision from us within 5 working days of providing your financial statements to us and once accepted, we will advise the Financial Markets Authority (FMA).
Filing financial statements on time
If financial statements are not provided on time, we will advise FMA that they are overdue.
We cannot waive breaches or grant extensions in filing time. If you want to discuss late or overdue filing contact the FMA.
Help with financial reporting
The FMA website has information and tools to help with financial reporting requirements and compliance.
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