Submitting Modified Audit Reports


Applicable from 1 April 2014, auditors of FMC reporting entities and/or companies must send copies of modified audit reports and the related financial statements to the XRB, the FMA, the Registrar of Companies, and in the case of an issuer of debt securities or a manager of registered scheme, to the Supervisor. 


Need to submit a Modified Audit Report?

In order to access the modified audit report form, you must first
Sign up or Sign in.

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.