Filing financial statements
Provide financial statements within 4 months of balance date
You will receive email reminders from us when your scheme's audited financial statements are due (within 4 months of the scheme's financial reporting balance date).
Once you provide the financial statements to us, you should receive a decision from us within 5 working days. When these are accepted, we will advise the Financial Markets Authority (FMA).
You do not need to file financial statements with us for a given accounting period if:
- your scheme was established during that accounting period,
- no interests in the scheme were issued during that accounting period, and
- there are no liabilities in respect of the scheme as of its financial reporting balance date.
In this guide
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 scheme manager.
Filing financial statements
Before providing us with your financial statements, you should review these and make sure you are only including the information that is required. Make sure you double-check all your information. If your financial statements are rejected, this may mean you need to file a new set of financial statements and pay the fee again.
To file financial statements, log in to your organisation’s online account and follow these steps.
- Under the Things to Do tab, select ‘View’ next to your financial statements reminder.
- You can also look under the Organisation portfolio section on the right side of your screen, and search for and select the scheme for which you want to file financial statements.
- In the page containing the scheme details, either:
- select the ‘Lodge financial statements’ button in the notification at the top of the screen, or
- open the ‘I want to…’ drop-down menu and select ‘Lodge Financial Statements’.
- Complete the online form and upload copies of your financial statements.
- Tick the declaration and select Submit.
- Pay the filing fee, if applicable.
Once you have completed your payment, you will receive onscreen confirmation that your financial statements have been sent to us for acceptance. Your application will appear in your dashboard under the ‘Things in progress’ tab.
Once your financial statements have been accepted we will email you confirmation, these will be publicly available on the Disclose Register and we will advise the Financial Markets Authority (FMA).
We may need more information
We may return your financial statements for you to amend and resubmit it to us, for example, if an incorrect document has been uploaded.
In these situations, we will email you and return your financial statement filing with a ‘Revise’ flag under the ‘Things to Do’ section of your dashboard. You can make the required corrections to your filing by selecting the ‘Continue’ option next to that entry.
You have 3 months from our notification to make any corrections and return the financial statement to us to avoid paying the fee twice.
Some situations may require us to reject your financial statement filing. In these situations, we will email you and your financial statements will show as rejected in the ‘Past Activity’ section of your dashboard.
If the filing is rejected, you will need to complete a new financial statement filing and pay the fee again.
Financial statements that are not filed on time
If the financial statements are not provided on time, we will place a non-compliance alert against the scheme and 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.
Changing a scheme balance date
If you want to change your balance date, first you need the approval of the Commissioner of Inland Revenue under Section 41(1)(b) of the Financial Reporting Act 2013.
Once you have the Commissioner's approval, email it to us with a request to change the balance date and we will update the scheme details.
Email: disclose@companies.govt.nz
Help with financial reporting
The FMA website has information and tools to help with financial reporting requirements and compliance.
Other guides in
Managed investment schemes
- Managed investment scheme registration process
- Managed investment scheme fees
- Keeping managed investment scheme details up to date
- Uploading managed investment scheme documents
- Filing annual reports
- Cancelling managed investment schemes
- Managed investment scheme legislative reference guides