Filing financial statements

Provide financial statements within 4 months of balance date

You'll 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 3 working days. When it's accepted, we'll advise the Financial Markets Authority (FMA).

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.

We may need more information

If we're unable to accept the financial statements, for example if they're incomplete, we'll email you.

The In progress section of your Dashboard will show the status of your financial statements as Revise.

We may not accept for some reason

Make sure you double-check all your information. If your financial statements are rejected, this will mean completing a new application and paying a new registration fee.

Filing financial statements on time

If the financial statements aren't provided on time, we'll place a non-compliance alert against the scheme and will 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.

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'll 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.

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.​

Managing your online services user account 6 guides

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.

Searching Disclose 2 guides

You don't need to log in to search the Disclose Register.

Overseas issuers 7 guides

Disclose Register fees and levies 5 guides