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 $223.00 (plus GST)registration fee (or $256.45 including GST)
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.
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