Apply for approval as an overseas association of accountants

Approval as an overseas association of accountants is given by the Registrar of Companies (the Registrar) under sections 36(1)(c) or (d) and 36A of the Financial Reporting Act 2013.

To apply for approval, complete the fields below and upload the required documentation. You will be notified of the outcome of your application within 20 working days.

For an association to be approved under section 36A(1) various requirements must be met (regulation 4 Financial Reporting Regulations 2015). These requirements relate to the association's:

membership of the International Federation of Accountants.
requirements and minimum standards that a person must meet to be an auditor in the jurisdiction in which the association is constituted (see section 36(1)) and for cancelling or suspending a person in line with section 36I(1).
rules about complaints against its members and about the professional indemnity insurance that its members must have.

Financial Reporting Regulations 2015 — Regulation 4 New Zealand Legislation

Name of overseas association of accountants (required)

Town or city in which your principal place of business is located (required)

Country (required)

Physical business address (required)

Postal business address (required)

Business email address (required)

Presenter details

Presenter name (required)

Presenter email (required)

Presenter phone number (required)

Evidence

The overseas association of accountants (the association) must upload:

1. Evidence: Member of the International Federation of Accountants (required)

Evidence the association is a member of the International Federation of Accountants.

2. Evidence: Association has recognition requirements (required)

Evidence the association has recognition requirements that are equivalent to, or as satisfactory as, the recognition requirements of the Institute or another accredited body; and rules for the purposes of section 36I(1) of the Act that are equivalent to,

3. Evidence: Association has adequate and effective systems (required)

Evidence the association has adequate and effective systems for providing assurance that members satisfy (or continue to satisfy) the association’s recognition requirements; and records in a timely way, which members of the association are acting as audit

4. Evidence: Association has a disputes process (required)

Evidence the association has a disputes process, adequate professional indemnity insurance rules, and effective systems for providing assurance that those rules are properly applied and complied with.

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Apply for approval as an overseas association of accountants