Licensed auditors: New Zealand

Conducting FMC audits in New Zealand

Audits required under the Financial Markets Conduct Act 2013 (FMC) must be conducted by a licensed auditor as set out in the Auditor Regulation Act 2011 (ARA).

As an accredited body, CPA Australia is authorised to license individuals under the ARA.

Licensed auditors are required to comply with all mandatory ethical standards, professional standards, professional competence requirements and pronouncements.

Applications for licensing

Licensed auditor eligibility

To apply for licensing as a licensed auditor, you must:

• Be a current CPA
• Have completed Advanced Auditing and Assurance (AAA) or another accredited course
• Hold a current Public Practice Certificate (PPC)
• Advanced Certification of Competence (FMA Licensed Assessor)
• Demonstrate sufficient practical experience

Required documentation

• Fit & Proper declaration
• New Zealand criminal record check
• Evidence of audit experience hours
• Evidence of CPD diary and IES 8 learning plan 
• Professional indemnity insurance certificate 

How to apply

Contact us for more information: [email protected]