Annual filing requirements of credit unions

Annual returns

Use this form to complete your annual return and upload it online.

The details you need to confirm

To complete your annual return, you also need to check the following details (and update them if needed):

• Contact phone number
• Contact email address
• Registered office address.
  • Note - If this address has changed, update the register before you begin your annual return.

Financial statements

All credit unions are FMC reporting entities so they must:

• file audited financial statements with the Registrar (refer section 122 of the Friendly Societies and Credit Unions Act 1982), and
• comply with the Financial Markets Conduct Act 2013.

There are no exemptions from filing financial statements.

Form to use

Complete form FMC1 and upload it online with your audited financial statements.

File formats for uploading documents

Any forms or documents you upload must be:

• clear and easily read
• saved in PDF format, and
• no larger than 20MB.

Fees and levies apply

The fee for filing an annual return for a credit union is $62.52 (plus GST). This fee includes a Financial Markets Authority (FMA) levy and an External Reporting Board (XRB) levy.

The fee for lodging financial statements for a credit union is $255  (plus GST). This fee includes an FMA levy.

Payment options

We offer 2 payment options for paying fees credit or debit card, and direct debit. To pay by direct debit you will need to set up the direct debit facility several days before you apply to register your retirement village.

How to file your annual return and financial statements online

You will need:

• a RealMe® login
• confirmed authority with us to update the register for this credit union, and
• card details or a direct debit to pay the fees.

If it is your first time updating details for a credit union, you will be prompted for information to set up an online account with us.

For help check our guides

Step by step

1. Log in using your RealMe login.
2. Select 'Authorities' from the menu.
3. Choose your credit union from the list.
4. Go to ‘In Progress Filing Services’.
5. Edit the draft ‘Annual Return’.
6. Upload the documents, including your:
   • Completed annual return form (Form AR-CU).
   • Audited financial statements.
   • Completed form FMC1.
7. Check the registered details (such as your registered office address)
   1. Update your credit union's contact details (if they have changed).
   2. If changes have not yet been recorded (such as your registered office address):
      • Save and Exit.
      • Update the register.
      • Return to and complete your annual return.
8. Submit your annual return and pay the fees.
9. Wait for the payment confirmation before closing the window.
   Find out what payment options are available.

Update a credit union

We will send you an email confirming that your annual return has been submitted. We will then review your return and contact you if we have any questions or need any further information. We aim to complete our review within 10 working days.

If we register your annual return, we will confirm that by email. If we reject it, we will email you and outline the reasons why. You can check the status of your annual return by logging into the register. Choose the ‘Filing Services’ option to view any register updates that are in progress. If your annual return status shows as ‘Draft’ you can edit it by choosing the drop-down arrow alongside the filing service.

Check the status of an update

Last updated September 2025