Modified Audit Reports

Effective from 1 April 2014, auditors of FMC reporting entities and/or companies [1] MUST send copies of modified audit reports and the related financial statements to:

  • the XRB, in addition to sending it to
  • the FMA
  • the Registrar of Companies and,

in the case of an issuer of debt securities or a manager of a registered scheme, to the Supervisor.

Need to submit a Modified Audit Report?

We have added a new feature to streamline the process. 

We want to ensure that as auditors you can easily follow and upload your reports and at the same time we want to collect the right information from you.

Use the secure upload form below to submit your report, along with the related financial statements.

If the form does not display: Further help

Follow this same procedure for each modified audit report you need to submit.

Send your modified audit reports to the XRB within 7 working days of the audit report being completed.

 


These are statutory requirements under:

  1. Section 461G of the Financial Markets Conduct Act 2013. This requires auditors of FMC reporting entities to send a copy of the audit report and the related financial statements within 7 working days after signing the report to the above organisations when the audit report indicates that the requirements of Part 7 of the Financial Markets Conduct Act 2013 have not been complied with.

  2. Section 207C of the Companies Act 1993. This requires auditors of companies, other than those companies that are FMC reporting entities, to send a copy of the auditor’s report and the related financial statements to the Registrar of Companies and the XRB (within 7 working days of the audit report being completed) when the audit report indicates that the requirements of the Companies Act 1993 have not been complied with.


Upload your report here

You can send these reports to us by logging in and using the provided form to securely upload your document direct to our website.

Note: you will need to have an "Audit Practioners" account to use the form. If you do not have this account type please sign up or edit your profile if you already have an account.