FMA consultation on financial reporting designations and exemptions for FMC reporting entities
14 February 2014 FMA consultation on financial reporting designations and exemptions for FMC reporting entities Introduction The Financial Markets Conduct Act 2013 (“FMC Act”) includes a number of changes from the financial reporting requirements in the Financial Reporting Act 1993 (“FRA 93”). When the FMC Act comes into effect on 1 April 2014, the FMA […]