Filing manager financial statements
Register financial statements within 4 months of balance date
Where you register 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 register your financial statements, and whether you provide them online or in printed form, depends on what type of entity you are.
Companies 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 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 copy) 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 registration, request more information about or reject the financial statements.
Once you provide 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 the FMA.
Help with financial reporting
The FMA website has information and tools to help with financial reporting requirements and compliance.
Other guides in
Managed fund offers
- Managed fund offers registration process
- Managed fund offer fees
- Filing fund updates
- Filing full portfolio holdings
- Filing annual confirmation notices
- Keeping managed fund offer details up to date
- Uploading managed fund offer documents
- Withdrawing or finalising offers
- Managed fund offers legislative reference guide
- Providing managed fund data