FMC reporting entities
Part 7 of the FMC Act introduces new financial reporting requirements and defines “FMC reporting entities”. The new requirements came into effect on 1 April 2014, subject to a transitional period for existing schemes and issuers.
FMA have information on financial reporting requirements under the FMC Act on its website:
All FMC reporting entities (defined in section 451 of the FMC Act) will be required to register audited financial statements annually within four months of balance date (previously five months and 20 working days under the former Financial Reporting Act 1993).