Pursuant to section 55 of the Auditor Regulation Act 2011 (“Act”), the Financial Markets Authority on 3 December 2021 prepared a report on the extent to which the audit regulatory systems of both the New Zealand Institute of Chartered Accountants and CPA Australia were adequate and effective for the period 1 July 2019 to 30 June 2021.

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

Copies are also available on request from 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.