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 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 send your financial statements, and whether you must provide them online or in printed form (hard copy), depends on the type of entity you are.
Companies registered 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 recorded 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, request more information about or reject 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.