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Mandatory climate-related disclosures

Some financial market participants must disclose their climate-related risks and opportunities in annual climate statements.

Financial Reporting Act 2013

This page summarises the changes to the financial reporting system introduced by the Financial Reporting Act 2013. It also provides background to the review of the financial reporting framework that led to the new Act.

Appendix 3: Forecast annual volumes by register to determine unit costs

Proposed exemptions to Companies Act and Limited Partnerships Act requirements

The Ministry of Business, Innovation and Employment is consulting on behalf of the Registrar of Companies on proposed exemptions from requirements in the Companies Act 1993 and Limited Partnerships Act 2008.

Proposed exemptions to Companies Act requirements

The Ministry of Business, Innovation and Employment is consulting on behalf of the Registrar of Companies on proposed exemptions from certain requirements in the Companies Act 1993.

Section 3: The basis for setting fees and levies

Proposed fees and levies are set to recover approximately $42 million annually, considering the proposed increase in budget and any forecast deficit.

Appendix 2: Summary of proposed fees and levies

Proposed Companies Office fees and levies set to recover $42 million expenditure.

Incorporated Societies Act 2022

This page sets out background information on the review of the Incorporated Societies Act 1908 and the enactment of the Incorporated Societies Act 2022.

Change is positive for Charitable Trust Boards

Charitable trust boards will soon be required to confirm they are still operating, to ensure they can access funding, banking facilities and other essential services, the New Zealand Companies Office says.

Accounting reforms in 2014 and 2015

On 6 November 2014, 4 amendment Acts received Royal Assent. Together these Acts improve the efficiency and effectiveness of the accounting and audit markets.