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Financial Markets Conduct Act 2013

Financial reporting - Preparation, audit, and lodgement of financial statements - Lodgement of financial statements

461H: Lodgement of financial statements

You could also call this:

"Sending your company's financial reports to the government on time"

Illustration for Financial Markets Conduct Act 2013

If you are an FMC reporting entity, you must give the Registrar copies of your financial statements and the auditor's report within 4 months after your balance date. You can find out what financial statements you need to prepare by looking at sections 460, 461, and 461B. You must deliver these documents to the Registrar for lodgement.

If you manage a registered scheme, you must also give the Registrar copies of your financial statements and the auditor's report within 4 months after your balance date. You can find out what financial statements you need to prepare by looking at section 461A.

If you do not do this, you can commit an offence and be fined up to $50,000, which is an infringement offence, see subpart 5 of Part 8.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM6027081.

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461G: Auditor's report, or

"A report from an auditor to check if a company's financial statements are correct"

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461I: Offence to knowingly fail to comply with financial reporting standards, or

"Breaking the law by not following financial reporting rules can get you in big trouble"

Part 7Financial reporting
Preparation, audit, and lodgement of financial statements: Lodgement of financial statements

461HLodgement of financial statements

  1. Every FMC reporting entity must ensure that, within 4 months after the balance date of the entity, copies of the financial statements or group financial statements that are required to be prepared under any of sections 460, 461, and 461B, together with a copy of the auditor's report on those statements, are delivered to the Registrar for lodgement.

  2. Every manager of a registered scheme must ensure that, within 4 months after the balance date of the scheme, copies of the financial statements that are required to be prepared under section 461A, together with a copy of the auditor's report on those statements, are delivered to the Registrar for lodgement.

  3. An FMC reporting entity that contravenes this section commits an offence and is liable on conviction to a fine not exceeding $50,000.

  4. The offence in this section is an infringement offence (see subpart 5 of Part 8).

Compare
Notes
  • Section 461H: inserted, on , by section 48 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).
  • Section 461H(1): amended, on , by section 81(1) of the Regulatory Systems (Commercial Matters) Amendment Act 2017 (2017 No 12).
  • Section 461H(1A): inserted, on , by section 81(2) of the Regulatory Systems (Commercial Matters) Amendment Act 2017 (2017 No 12).