Auditor
The independent licensed audit firm that audits a NZ managed-investment scheme's financial statements annually. Identity disclosed in the OMI.
Every NZ Managed Investment Scheme must publish audited financial statements within a fixed window after each financial year-end. The auditor is an independent firm licensed under the Auditor Regulation Act 2011 and approved by the FMA to audit issuers and FMC-reporting entities.
The auditor's role: examine the scheme's annual financial statements for compliance with NZ GAAP (typically PBE IPSAS for not-for-profit schemes, NZ IFRS for for-profit schemes), confirm the assets reported match the records maintained by the custodian and registry, and issue an audit opinion that is filed alongside the financial statements on the FMA Disclose register.
The audit firm's identity is disclosed in each scheme's Other Material Information document. The largest NZ MIS audit firms by scheme count are KPMG, PwC, Deloitte, EY, and a smaller number of mid-tier firms (BDO, RSM, Grant Thornton). ManagedFundsNZ surfaces auditor identity for every fund where the OMI extract is available.
Related terms
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OMI
Other Material Information (OMI)
A supplementary FMA-required disclosure document containing material information about a fund or scheme — typically conflicts of interest, related-party transactions, fee waivers, auditor/trustee/custodian identities — that is not included in the PDS.
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MIS supervisor · Trustee
Supervisor
A licensed independent entity that holds the assets of a managed-investment scheme in trust and supervises the manager's compliance with the SIPO and FMC Act.
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Disclose register · disclose-register.companiesoffice.govt.nz
FMA Disclose register
The official New Zealand register of every retail managed-investment scheme — the primary public source for fund PDSs, SIPOs, OMIs, Quarterly Fund Updates and full-portfolio holdings disclosures.