Filing requirements of credit unions

How to file annual returns and financial statements

The annual return and financial statements must be filed within 3 months of balance date.

Annual returns

An annual return and financial statements must be filed within 3 months of balance date

Paying the registration fee

The fee for filing an annual return for a credit union is $49.78 (plus GST). This fee includes a Financial Markets Authority levy of $9.00 (plus GST) and External Reporting Board levy of $6.00 (plus GST).

Financial statements

All credit unions are FMC reporting entities and must lodge audited financial statements with the Registrar of Friendly Societies and Credit Unions under the Financial Markets Conduct Act 2013 — refer section 122 of the Act.

There are no exemptions from filing financial statements. It's a legislative requirement that all credit unions must file an annual return and financial statements within 3 months of balance date.

Paying the registration fee

The fee for lodging financial statements for a credit union is $223.00 (plus GST). This fee includes a Financial Markets Authority levy of $48.00 (plus GST).

Filing your documents

Any documents to be filed with us can be sent to:

Registrar of Friendly Societies and Credit Unions
Private Bag 92061
Victoria Street West
Auckland 1142