Filing manager financial statements

Register financial statements within 4 months of balance date

Where you register 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 services account
  • have authority to act.

Before you send us your documents

Review your financial statements before providing them to us and make sure you're only including the information that's required.

Once your financial statements have been accepted by us, they'll be publicly available on the Disclose Register.

Where to file financial statements

Where you register your financial statements, and whether you provide them online or in printed form, depends on what type of entity you are.

Companies on the NZ Companies Register

If the manager is a company registered on the NZ Companies Register, file financial statements online on that register.

Entities on other Companies Office registers

If the manager is an entity registered or recorded on another register administered by the Companies Office, for example, a credit union, building society or overseas issuer, you'll need to deliver printed copies (hard copies) to the Companies Office for registration.

Entities recorded on the Other Participants directory

If the manager is an entity recorded on the Other Participants directory on the Disclose Register, for example, a 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.

Once you provide the financial statements, you should receive a decision from us within 3 working days of providing your financial statements to us and once accepted, we'll advise the Financial Markets Authority (FMA).

Filing financial statements on time

If the financial statements aren't provided on time, we'll advise FMA that they're overdue. We can't waive breaches or grant extensions in filing time. If you want to discuss late or overdue filing, contact FMA through their Ask a Question online service.

Help with financial reporting

The FMA website has information and tools to help with financial reporting requirements and compliance.

All help topics

Getting started 2 guides

To register an offer or scheme on the Disclose Register your organisation must have an online services account. Find out how to create an account, and control who has authority to use and transact on it. You don’t need to have an account to search the Disclose Register.​

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To register and maintain offers and schemes on the Disclose Register your organisation must have an online services account. You can control who has authority to access and use the account on your behalf.

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Overseas issuers 7 guides

Disclose Register fees and levies 5 guides