Complying with the law
Find out how New Zealand law affects the directors and shareholders of your company, and your responsibility to create and maintain accurate company records, report to us and file financial statements.
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Law changes to help companies comply with their rules
Legislation passed in response to COVID-19 gives companies relief from certain obligations in their rules and makes it possible for them to use electronic means (including electronic voting and the use of electronic signatures).
- Keeping company records You must keep records that show how you operate and manage your company.
- How we enforce the law If companies or their directors break the law, we can take a range of actions including prosecution.
- Reporting to the Companies Office Find out what you need to report to the Companies Office and when.
- Reporting a director Find out how to lodge an official complaint about a company director.
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Company meetings
You must follow specific procedures when you run meetings for directors or shareholders.
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How to file an annual return
How to prepare and file your company's annual return.
- What it means to be a director Learn about the role and responsibilities of a company director.
- What it means to be a shareholder Find out about the rights and responsibilities of shareholders.
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Who needs to submit financial statements
Find out which companies and entities must submit audited financial statements each year.
- Banned directors What it means to be a prohibited director.
- Making a complaint Find out how to report a potential breach of the Companies Act.