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.

RealMe logins and setting up your online services account

Confirming your authority to manage information

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.

Making payments on the Companies Register
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.

Financial reporting fees and penalties

If you need help

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

Contact us

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.

All help topics

Before you start a company 5 guides

Get an overview of how companies are structured, find out about the company records you need to keep, and what's involved when you incorporate with and report to the Companies Office.

Starting a company 11 guides

You need to comply with New Zealand laws when you incorporate your company with the Companies Office, including reserving a company name, appointing directors, issuing shares and registering for tax.

Keeping company details up to date 13 guides

Once your company is registered with the Companies Office, nominate who will have authority to file your annual returns, and update your name, address, constitution, director and shareholder details.

See all 13 guides for Keeping company details up to date

Shares and shareholders 7 guides

When you incorporate, you must provide details of all company shares and shareholders. As changes occur, you must update this information on your own share register and in your company's annual return.

Company directors 8 guides

Directors have responsibilities to their company and shareholders, and under the Companies Act 1993. You must register all your directors with the Companies Office and they must sign a consent form.​

Filing annual returns 8 guides

Find out about filing an annual return — the information you need to update, how to change your filing month or request a time extension — and what happens if you don't file your annual return by the due date.

Complying with the law 11 guides

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.

Financial reporting 7 guides

​Some large New Zealand and overseas companies, and all FMC reporting entities must submit audited annual financial statements to the Companies Office.

Managing an overseas company in New Zealand 11 guides

Before they can carry out some business activities, companies incorporated in other countries, including Australia, must register with the Companies Office and then keep their company details up to date.

Closing a company 11 guides

When your company closes down you need to remove it from the register. Your company can be removed if it amalgamates with another company or doesn't file its annual return.

Restoring a company to the register 4 guides

Only some companies can be reinstated to the Companies Register once they've been removed. Find out who can apply, what evidence to provide and if you should apply to the Registrar or the High Court.

When your company fails 9 guides

Find out about voluntary administration, receivership and liquidation (external administration), and the roles and responsibilities of those appointed to manage your company's affairs.

Managing your online account 8 guides

Creating an account with the Companies Office allows you to complete the majority of your transactions online. It's free to set up, but fees apply for some transactions, such as filing annual returns.

Getting support to use the Companies Register 8 guides

Get help with any technical problems you have using the register, such as uploading documents or searching for companies, directors and shareholders.