The New Zealand Financial Markets Authority has published its Audit Quality Monitoring Report 2025, the annual report required under the Auditor Regulation Act 2011, summarising the outcomes of audit quality reviews of the systems, policies and procedures of registered audit firms and licensed auditors. The report covers quality reviews carried out between 1 July 2024 and 30 June 2025, providing a snapshot of registered audit firm performance during the period and information intended to help directors and auditors achieve and maintain high audit quality. It reiterates the role of high-quality audits in supporting investor decision-making based on clear, concise and effective information.

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