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
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.
Other guides in
Financial reporting
- Who needs to submit financial statements
- Preparing financial statements
- Financial reporting fees and penalties
- Changing your financial reporting month
- Financial reporting for FMC reporting entities
- Financial reporting for New Zealand companies registered in Australia