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Financial regulations

Businesses operating in New Zealand must comply with New Zealand financial regulations, including the Financial Reporting Act, accountancy standards and the Personal Properties Securities Act. This is an introduction to financial regulations.

Financial reporting and your legal responsibilities Opens in a new window

Provides a list of what financial reporting entails, what your financial statements should include and frequently asked questions. Find out about the legal responsibilities of your business’ financial reporting.

This information is brought to you by Companies Office

What is the Financial Reporting Act?

This article provides an overview of how the Financial Reporting Act applies to your business. It also includes frequently asked questions, information about filing financial statements, and changes in the act.

This information is brought to you by Companies Office

What is the Personal Properties Security Register? Opens in a new window

A guide to the Personal Properties Security Act 1999 (PPSA) and the Personal Properties Security Register (PPSR). The register is an electronic record of any debt security held against any personal asset (except land), owned by an individual or organisation.

This information is brought to you by Personal Property Securities Register

What you can expect from your chartered accountant Opens in a new window (PDF)

The New Zealand Institute of Chartered Accountants has a Code of Ethics that are binding to it's members. This document outlines the process for people who want to complain about a breach in the practice of an accountant who is a member of the Institute.

This information is brought to you by New Zealand Institute of Chartered Accountants


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68 percent of New Zealand businesses have no employees.