Pursuant to section 55(1) of the Auditor Regulation Act 2011 (“Act”), the Financial Markets Authority on 28 November 2018 issued a report on the extent to which the audit regulatory systems of CPA Australia are adequate and effective for the period 1 July 2017 to 30 June 2018.

Copies are available on the Financial Markets Authority’s website: www.fma.govt.nz.

Copies are also available at the Financial Markets Authority, Level 2, 1 Grey Street, Wellington, or Level 5, Ernest & Young Building, 2 Takutai Square, Britomart, Auckland, or by post to PO Box 1179, Wellington 6140.