Filing requirements of building societies

Annual returns and financial statements

How to file annual returns and financial statements, or change your annual return filing month.​

Filing annual returns

An annual return and auditor's report, must be filed within 3 months of the start of the financial year.

Related legislation

What information needs to be in your annual return

The information required to be provided to us is outlined in Schedule 5, Building Societies Regulations 1989 . Specifically, the annual return includes:

  • name of society, annual return year, registered office and details of directors, secretary and manager
  • summary of fixed capital shares
  • list of present fixed capital shareholders
  • list of persons ceasing to be fixed capital shareholders
  • bonus ballots information, and
  • loans made during the year concerning officers. 


The fee for filing an annual return is $62.52 (plus GST). This fee includes a Financial Markets Authority levy of $21.74 (plus GST) and an XRB levy of $6 (plus GST).

Changing your annual return filing month

The term ‘financial year’ is defined in section 2, Building Societies Act 1965 (the Act) with reference to section 41, Financial Reporting Act 2013 (FRA 2013) where ‘balance date’ is the close of 31 March or any other date that the directors adopt as the entity’s balance date with the approval of the Commissioner of Inland Revenue.

Financial statements

Building Societies are FMC reporting entities and must comply with subpart 3 of Part 7 of the Financial Markets Conduct Act 2013 (which relates to the preparation, audit, and lodgement of financial statements).

The directors of every building society must ensure that the financial statements of the society are laid before the society, at least 14 days before the annual general meeting, which must be held within 4 months from the end of the financial year.

Related legislation

When filing the annual return you should attach form FMC1 to the financial statements.


The fee for lodging financial statements for a building society is $255 (plus GST). This fee includes a Financial Markets Authority Levy of $80 (plus GST).

Send your documents to

You can send any documents to be filed with us to:

Registrar of Building Societies 
Private Bag 92061 
Victoria Street West 
Auckland 1142