Submitting Modified Audit Reports
Auditors of FMC reporting entities, companies, or incorporated societies are required to submit their modified audit reports and accompanying financial statements to the XRB in accordance with legislation.
Auditors may also be required to submit these separately to the FMA, Registrar, and/or the Supervisor. However, this portal is for submitting reports and financial statements to the XRB only.
The requirement for incorporated societies applies only to those registered under the Incorporated Societies Act 2022.
Need to submit a Modified Audit Report?
If you are signing up for the first time, please be aware that before you can view the form and submit your first report, we first need to approve a new user account. This is not immediate, but we try to do this on the same day.
Once you've made an account with us, go to "Your Profile" at the top of the page and then "Edit profile", to check the tickbox which says “I’m a qualified or licensed auditor…”. Once this is done you will be able to access the form below.
Once you are signed in, the form will appear here. Please submit your report, along with the related financial statements, and follow the same procedure for each modified audit report you need to submit.