Pursuant to section 55(1) of the Auditor Regulation Act 2011, the Financial Markets Authority on 12 December 2019 prepared a report on the extent to which the audit regulatory systems of the New Zealand Institute of Chartered Accountants were adequate and effective for the period 1 July 2018 to 30 June 2019.

Copies are available on the Financial Markets Authority’s website www.fma.govt.nz.