Annual filing requirements of credit unions

How to file annual returns and financial statements

The annual return and financial statements must be filed within 4 months of balance date.

Annual returns

An annual return must be filed within 4 months of balance date.

Form AR-CU Annual return — Credit union PDF, 198 KB opens in a new window

The fee for filing an annual return for a credit union is $62.52 (plus GST). This fee includes a Financial Markets Authority levy of $21.74 (plus GST) and External Reporting Board levy of $6 (plus GST).

Schedule of credit union fees and levies

Financial statements

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

There are no exemptions from filing financial statements. It's a legislative requirement that all credit unions must file financial statements within 4 months of balance date.

Financial Markets Conduct Act 2013 New Zealand Legislation

The fee for lodging financial statements for a credit union is $255 (plus GST). This fee includes a Financial Markets Authority levy of $80 (plus GST).

Schedule of credit union fees and levies

Filing your documents

You can send any documents to be filed with us to:

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