Modified Audit Reports

  • Auditing

Effective from 1 April 2014, auditors of FMC reporting entities and/or companies [1] MUST send copies of modified audit reports and the related financial statements to:

  • the XRB, in addition to sending it to
  • the FMA
  • the Registrar of Companies and,

in the case of an issuer of debt securities or a manager of a registered scheme, to the Supervisor.

Need to submit a Modified Audit Report?

We have added a new feature to streamline the process. 

We want to ensure that as auditors you can easily follow and upload your reports and at the same time we want to collect the right information from you.

You must sign-in in order to access the modified audit report feature.

Find out how to submit your report


Use the secure upload form below to submit your report, along with the related financial statements. Follow the same procedure for each modified audit report you need to submit. 

Form does not display



These are statutory requirements under:

  1. Section 461G of the Financial Markets Conduct Act 2013. This requires auditors of FMC reporting entities to send a copy of the audit report and the related financial statements within 7 working days after signing the report to the above organisations when the audit report indicates that the requirements of Part 7 of the Financial Markets Conduct Act 2013 have not been complied with.

  2. class="small">

    Section 207C of the Companies Act 1993. This requires auditors of companies, other than those companies that are FMC reporting entities, to send a copy of the auditor’s report and the related financial statements to the Registrar of Companies and the XRB (within 7 working days of the audit report being completed) when the audit report indicates that the requirements of the Companies Act 1993 have not been complied with.