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.
Late fees and penalties
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.
When to file your 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.
When to 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.
Before you send us your financial statements
Before filing or lodging your financial statements check for some of the common errors that can cause to reject them.
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 act for your company.
How to file 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.
- Select My tools and Update company details.
- Select File a Financial statement.
- 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.
- Select Browse to upload your documents.
- Select Submit.
To complete this process, pay the registration fee of $175.00 (plus GST), and any late fee that applies, using your preferred payment method.
File financial statements
Option 2 — lodging printed financial statements
FMC entities that aren't companies aren't able to file their financial statements online, and print copies and post them to the Companies Office instead.
You must also complete and print a copy of the following form, and attach it to your 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 — $223.00 (plus GST) registration fee
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.
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
12 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.
- Incorporating a company
- How to reserve a company name
- Transferring a company name reservation
- Company addresses
- Tax registration
- Registering the appointment of a director
- Registering a shareholder
- Filing director and shareholder consent forms
- Issuing shares in a company
- Incorporating with a company constitution
- How overseas companies set up as an NZ business
- Ultimate holding companies
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.
- How to file an annual return
- Confirming your authority to manage information
- Getting a copy of your company information
- Adding or removing a company constitution
- Changing a company name
- Updating company addresses
- Registering the appointment of a director
- Updating a director's details
- Managing share allocations
- Updating a shareholder's details
- Applying for a correction to the register
- Changing your financial reporting month
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
7 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
7 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.
- Registering your company to do business in NZ
- How overseas companies set up as an NZ business
- How to transfer incorporation to NZ
- Financial reporting for overseas companies
- Reporting for NZ companies registered in Australia
- Annual returns for overseas companies
- Updating directors' details
- Updating addresses of overseas companies
- Changing the name of an overseas company
- Updating the constitution of an overseas company
- How to remove a company from the Overseas Register
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.
- Before you close your company
- Removing your company from the register
- When the Registrar removes your company
- How to remove a company from the Overseas Register
- Objecting to the removal of a company
- Withdrawing an objection
- How companies amalgamate
- Before you apply for amalgamation
- Preparing documents for a short-form amalgamation
- Preparing documents for a long-form amalgamation
- Applying for company amalgamations
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.
- What happens during voluntary administration
- Appointment and responsibilities of administrators
- What happens after a watershed meeting
- What happens during receivership
- Appointment and responsibilities of receivers
- What happens during liquidation
- Appointment and responsibilities of liquidators
- Filing by administrators, liquidators or receivers
- Holding creditors' meetings
Managing your online account
9 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.
- Setting up your online services account
- Confirming your authority to manage information
- Managing who can use and update your account
- Forgotten your RealMe® username or password
- Customising your online services account
- Schedule of fees
- Managing payments on the Companies Register
- Lodging other documents
- Filing documents with electronic signatures
Getting support to use the Companies Register
6 guides
Get help with any technical problems you have using the register, such as uploading documents or searching for companies, directors and shareholders.