The New Zealand Financial Markets Authority’s 2026 KiwiSaver Annual Report calls for stronger governance, fair conduct and clear disclosure as the retirement savings system grows in scale and complexity. At March 31, 2026, funds under management had risen 12.8% to a record NZD 138.8 billion, while the average member balance increased 11% to NZD 40,340. Contributions of NZD 13.2 billion exceeded NZD 6.8 billion in withdrawals, keeping KiwiSaver in its accumulation phase despite record first home withdrawals of NZD 2.2 billion. Growth funds became the largest category at NZD 68 billion, while fund switching and transfers between providers increased. The FMA expects providers’ marketing, particularly references to past performance, to present clear and balanced information. It also identified the need for robust valuation and liquidity controls as private asset exposure grows, including clearer escalation triggers, practical contingency plans and stronger stress testing. Providers must ensure sustainability claims are clear, substantiated and consistent, and manage reliance on third party data and methodologies. Total fees rose 12.6% to NZD 978.2 million, broadly matching asset growth and remaining near 0.7% of funds under management. The FMA will research provider fee trends during the current financial year and will continue prioritizing operational resilience, complaints and KiwiSaver related fraud.