Financial Statements Monitoring Insights 2022-2025
Summary
The FMA reviewed 60 audited financial statements and filing practices of FMC reporting entities between 2022 and 2025. The report highlights findings on reporting quality, timeliness, and accuracy that support investor trust and market confidence.
What changed
The FMA reviewed 60 audited financial statements and the lodgement behaviour of FMC reporting entities over a four-year period from 2022 to 2025. The report provides insights into how clear, accurate, and timely financial reporting supports investor confidence and market transparency.
FMC reporting entities and investors should review these findings to understand areas of concern in financial statement preparation and filing practices. The insights aim to promote higher-quality disclosure standards across New Zealand's financial markets.
What to do next
- Monitor for updates on FMA financial reporting guidance
Archived snapshot
Apr 9, 2026GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.
Back 09 April 2026
Financial statements monitoring insights 2022-2025
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Share to facebook Share to LinkedIn Share to X Share by Email Print this page Back to top Audited financial statements are a critical source of insight for investors. Confidence in an entity depends heavily on the accuracy and clarity of the financial information it provides.
The FMA reviews the financial statements and filing practices of Financial Markets Conduct Act (FMC) reporting entities to help ensure investors receive high‑quality information that supports fair, efficient and transparent financial markets.
This report summarises findings from reviews of 60 audited financial statements and the lodgement behaviour of FMC reporting entities between 2022 and 2025. The insights highlight how clear, accurate and timely reporting supports investor trust, especially during periods of market volatility.
Download the Financial statements monitoring insights 2022-2025 [621KB]
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