Audited financial statements are a critical source of insight for investors. Confidence in an entity depends heavily on the accuracy and clarity of the financial information it provides.
The FMA reviews the financial statements and filing practices of Financial Markets Conduct Act (FMC) reporting entities to help ensure investors receive high‑quality information that supports fair, efficient and transparent financial markets.
This report summarises findings from reviews of 60 audited financial statements and the lodgement behaviour of FMC reporting entities between 2022 and 2025. The insights highlight how clear, accurate and timely reporting supports investor trust, especially during periods of market volatility.
Download the Financial statements monitoring insights 2022-2025 [621KB]
