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Key Audit Matters

Key Audit Matters

1000
Darby Healey

Partner - Audit

KPMG in New Zealand

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Key Audit Matter

We are three years in since Key Audit Matters (KAMs) were required to be reported for NZX Listed Entities and one year in for FMC HPA (Higher level of Public Accountabilitiy) entities. This snapshot looks at the trends regarding the new style auditor reporting of NZX Listed Entities and certain FMC HPA entities for the period (financial periods ending October 2018 to September 2019).

Previous Report - December 2016 to June 2018

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KPMG International Cooperative (“KPMG International”) is a Swiss entity.  Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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