Regulatory Alerts2026-04-09
Added · Updated
FMA highlights importance of high quality financial reporting amid global uncertainty
The Financial Markets Authority urges directors, preparers, and auditors to maintain high standards of financial reporting accuracy and timeliness to preserve investor trust during periods of global economic volatility. The regulator's 2022–2025 monitoring report identifies recurring weaknesses in disclosure transparency and complex estimates, while noting a positive decline in late filings. The FMA emphasizes that directors remain ultimately responsible for ensuring the completeness of financial statements and has employed regulatory responses ranging from feedback letters to civil proceedings for significant non-compliance.
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