How to submit financial statements

When to file online and when to lodge printed copies

Some large NZ and overseas companies, and all Financial Markets Conduct (FMC) reporting entities must submit audited financial statements to the Companies Office each year. Some companies and entities can file their statements online, while others must lodge their statements in printed form as hard copies.

Who must file financial statements online

You must file your financial statements using your online services account if your:

  • company is on the Companies Register
  • FMC reporting entity is a company.

Who can lodge printed financial statements

If your FMC reporting entity is not a company on the Companies Register or a scheme on Disclose, you must print copies of your financial statements and post them to the Companies Office.

How to file your financial statements

Option 1 — filing financial statements online

To file your company's financial statements online you must have:

  • a RealMe® login
  • an online services account with the Companies Register
  • authority to update information on the register for the company.

The steps for filing financial statements online

To file your financial statements, log in to your online services account, enter the company name, company number or New Zealand Business Number (NZBN), and follow these steps.

  1. Select My tools and Update company details.
  2. Select File a Financial statement.
  3. Provide all requested information about your statements, and complete the checklists identifying:
    • which documents contain certain information, for example, Statement of Cash Flows, and
    • which documents you're uploading.
  4. Select Browse to upload your documents.
  5. Select Submit.

To complete this process, pay the registration fee of $175 (plus GST) — or $255 (plus GST) if the financial statements are for an FMC Reporting Entity — along with any late fee that applies, using your preferred payment method.

File financial statements

Option 2 — lodging printed financial statements

Post your financial statements to:

Companies Office
National Processing Centre
Private Bag 92061
Victoria Street West
Auckland 1142

Remember to enclose your registration fee — $255 (plus GST) registration fee

 

Financial reporting fees and penalties

If you're filing financial statements under the Companies Act 1993 the fee is different than if you need to file them under Financial Markets Conduct (FMC) Act 2013. Fees must be paid at the time you submit your financial statements to the Companies Office.

Filing financial statements is a legal obligation and your company and directors can be issued with an infringement penalty notice if you don't comply.

You can also be charged a late fee if your financial statements aren't filed by the due date.

If you need help

If you need help submitting your financial statements, phone us during business hours.

Processing your financial statements

We aim to process your financial statements within 3 working days. We send you a written response either:

  • confirming registration of your financial statements, or
  • explaining why they've been rejected.

Once your company's financial statements have been registered, they become publicly available on the Companies Register.