Pursuant to section 69A of the Auditor Regulation Act 2011 (“Act”), the Financial Markets Authority on 12 November 2025 prepared a report on the outcomes of the audit quality reviews performed on the systems, policies and procedures of the regulated firms and licensed auditors for the period 1 July 2024 to 30 June 2025.

Copies are available on the Financial Markets Authority’s website www.fma.govt.nz, or on request from the Financial Markets Authority, Level 1, 215 Lambton Quay, Wellington, or Level 5, Ernst & Young Building, 2 Takutai Square, Britomart, Auckland, or by post to PO Box 1179, Wellington 6140.