Keeping your details up to date

Maintenance

If you need to update your register entry, please email AuditorsRegister@mbie.govt.nz with the name of the approved overseas association of accountants or auditor, your unique identifier, and details of the information you’d like updated.

We will send an email confirmation to you once the register entry has been updated, or may contact you if further information is required before the update can be made.

Ongoing compliance (Filing a report)

Under the Financial Reporting Act 2013 (FRA 2013) every approved overseas association of accountants and every approved auditor must send the Registrar a report.

We will send you a reminder email before the report is due to be filed. The report must be submitted by email.

To register your report, email AuditorsRegister@mbie.govt.nz with the name of the approved overseas association of accountants or auditor, your unique identifier, and a copy of the report.

The Registrar will review your report and may approve it, reject it or seek further information.

Failure to file the report when it is due may result in the Registrar cancelling the approval of the association or auditor and removing your details from the register.

Requirements for reports by overseas auditors

A report:

• is due annually, and
• must be registered during the month ending with the approval anniversary date.

Each report must contain:

• A statement that the approved person, to the best of his or her knowledge, complies with the requirements for approval under section 36A(2)(a) of the FRA 2013 as at the beginning of the relevant period. If that statement cannot be given, a statement that the approved person has complied with section 36B(3) of the FRA 2013 as required;
• the details of any criminal convictions in New Zealand or elsewhere that the approved person incurs before the relevant period (unless those details have been previously provided to the Registrar in a previous report or otherwise). If no details are required to be provided, a statement that this is the case
• The details of any material change occurring before the relevant period in the way in which the approved person satisfies the requirements for approval under section 36A(2)(a) of the FRA 2013 (unless those details have been provided in a previous report). If no details are required to be provided , a statement that this is the case

 

Requirements for reports by overseas associations of accountants

A report:

• is due five yearly, and
• must be registered during the month ending with the approval anniversary date.

Each report must contain:

• A statement that the approved association, to the best of its knowledge, complies with the requirements for approval under section 36A(1) of the FRA 2013 as at the beginning of the relevant period. If that statement cannot be given, a statement that the approved association has complied with section 36B(2) of the FRA 2013 as required;
• The details of any material change occurring before the relevant period in the way in which the approved association satisfies the requirements for approval under section 36A(1) of the FRA 2013 (unless those details have been provided in a previous report). If no details are required to be provided under paragraph (b), a statement that that is the case.

Cancellation and suspension

Cancellation or suspension by the Registrar of Companies

The Registrar may cancel or suspend approval of an overseas association of accountants or auditor for the following reasons:

• the Registrar considers that the association or auditor does not satisfy, or no longer satisfies, the requirements prescribed for approval; or
• the Registrar considers that the association or auditor has failed to comply with any conditions imposed with the approval.

Cancellation by overseas association of accountants or auditor

An approved overseas association of accountants or auditor who no longer needs to be approved to carry out non-issuer statutory audits in New Zealand can request their approval be cancelled.

To cancel your approval, email AuditorsRegister@mbie.govt.nz with the name of the approved overseas association of accountants or auditor, your unique identifier and reasons for cancellation.

The Registrar will send an email confirmation to you once the approval has been cancelled, or may contact you if further information is required before the cancellation can be processed.