Pursuant to section 55(1) of the Auditor Regulation Act 2011, the Financial Markets Authority on 12 December 2016 prepared a report on the extent to which the audit regulatory systems of CPA Australia are adequate and effective for the period 1 July 2015 to 30 June 2016.

Copies are available on the Financial Markets Authority’s website

www.fma.govt.nz

Copies are also available at the Financial Markets Authority, Level 2, 1 Grey Street, Wellington, or Level 5, Ernst & Young Building, 2 Takutai Square, Britomart, Auckland, or by post to PO Box 1179, Wellington 6140.