OBS_VALUE: Auditors of an FMC reporting entities must hold a licence. Audit firms must be registered. Overseas auditors and audit firms can apply to FMA to be registered or issued with a licence (s. 12 of the Auditor Regulation Act). CPA Australia and CA ANZ are currently the only accredited bodies competent for licensing and registration of audit firms based in New Zealand. A person may be member of the Institute of Chartered Accountant if they reside in New Zealand.See also: https://www.careers.govt.nz/jobs-database/finance-and-property/finance/auditor/ AND https://www.fma.govt.nz/assets/Guidance/120601-application-guide-overseas-auditor-licences-and-overseas-audit-firm-registrations.pdf