Records you should keep
Information you'll need to store and refer to
New legislation for incorporated societies
Between 5 October 2023 and 5 April 2026 there are 2 Acts in force
The Incorporated Societies Act 2022 (2022 Act) applies if your society —
- registered for the first time on or after 5 October 2023, or
- registered before 5 October 2023 and has reregistered since then.
The Incorporated Societies Act 1908 (1908 Act) applies if your society registered before 5 October 2023 and has not yet reregistered.
The information you’ll need to document and the records you must keep will depend on the size and structure of your society, and the activities it undertakes.
This information only applies to societies registered under the 1908 Act
This information only applies to societies registered under the 1908 Act
A register of members
The Incorporated Societies Act 1908 requires that every society keep a register of its members. For each member the register should record:
- their name
- their address
- the date they became a member.
The Registrar may ask you to provide a list of all your members, and for that list to be verified by an officer.
Take care when collecting and storing personal information. Ensure you are only collecting the information you need and that you’re storing it securely. Visit the Privacy Commissioner’s website for information about your responsibilities under the Privacy Act 2020.
Financial records
There are a number of documents and records you’ll need in order to complete your annual financial statements. These may include:
- a numbered receipt book and duplicate copy
- a bank deposit book
- used cheque books
- all bank statements
- all invoice and payment authorisations
- a receipts and payments journal
- a petty cash payments book.
This information only applies to societies registered under the 2022 Act
This information only applies to societies registered under the 2022 Act
To comply with the 2022 Act there are records that your society must keep. You can keep any of these records in English or in te reo Māori. Normally physical records are kept at the society’s registered office. Your society may decide to also keep electronic copies.
Constitution
Keep copies of the current constitution document and any amendments that have been made. You must upload copies to the register, but you should also store the original documents in your own records.
Register of members
The register of its members lists details for current and former members. You need to update them as soon as practical your society becomes aware of a change. You won’t need to provide us with copies of members' consents when you’re registering for the first time or updating the register, but you should hold copies with your register of members.
- The name of each member – both current and former members
- The last known contact details of each current member
- The date on which a person became a member (if there is no record of the date they joined, societies can state ‘Unknown’).
- For former members, the date that they ceased to be a member within the last 7 years.
Take care when collecting and storing personal information. Ensure you are only collecting the information you need and that you’re storing it securely. Visit the Privacy Commissioner’s website for information about your responsibilities under the Privacy Act 2020.
Interests register
Officers have a duty to disclose interests to the committee. They must make this disclosure as soon as they become aware they have an interest in any matter being considered by the committee. The committee must keep and maintain a register of these disclosures in an interests register.
Accounting records
The society’s accounting records —
- must correctly record the transactions of the society
- allow the society to produce financial statements, and
- would enable the financial statements to be readily and properly audited (if required).
You must keep the accounting records for the current accounting period and for the last 7 completed accounting periods.
Related information
The new financial reporting requirements
Copies of officer consents
Every officer that is appointed or elected must consent in writing to being an officer and meet eligibility criteria set out in the 2022 Act. You won’t need to provide us with copies of the consents when you’re registering for the first time or updating the register, but you will need to confirm that you’ve obtained each officer’s consent and certification that they’re eligible to hold their office.
We have prepared a template that your society may choose to use to collect your officers’ consents. This template includes all the information that you will need to provide when you add an officer to the register.
All help topics
Getting started on the register
8 guides
Find out about incorporated societies and the Incorporated Societies Register, and what's needed to register and maintain an incorporated society in New Zealand.
Searching the Incorporated Societies Register
2 guides
Find out how to search our registers for information about incorporated societies, and other entities
Starting an incorporated society
5 guides
To incorporate a society in New Zealand you must submit an application, along with the required documents, and pay a registration fee.
Reregistering under the 2022 Act
6 guides
To remain on the register, existing societies will need to reregister under the Incorporated Societies Act 2022 before April 2026
Running your incorporated society
7 guides
Once you’ve registered, you’ll need to keep your details on the register up to date, and follow the rules that apply to incorporated societies and how they are run.
Meeting your annual filing requirements
3 guides
Once you've registered your incorporated society, you'll need to file annual financial statements. Societies registered under the Incorporated Societies Act 2022 must also complete an annual return.
Keeping society details up to date
8 guides
Once you've registered your incorporated society, you'll need to file annual financial statements and update other society details when they change.
- Confirming your authority to manage information
- Updating your society's contact details on the register
- Updating officer details on the register
- Changing your society's rules or constitution
- Changing your society's name
- Updating your AGM month or balance date on the register
- Requesting a correction to the register
- How societies amalgamate
Ending an incorporated society
3 guides
When an incorporated society reaches the end of its 'life', it must be wound up and removed from the register. Here we outline the ways this can be done, and the steps involved.
Restoring an incorporated society to the register
2 guides
An application can be made to us to have an incorporated society restored to the register, by the society itself, or by a creditor. You'll need to provide evidence to support your application.
Forms and fees
3 guides
The forms you might need to update a society's details, along with the fees that apply and ways you can pay.
Managing your online account
7 guides
To update society details on the Register of Incorporated Societies you need a Companies Office online services account. It's free to set up, but fees apply for some transactions.