What information Incorporated Societies should keep
Created: July 12, 2024 at 1:26 PM | Updated: May 1, 2026 | By NZ Navigator Trust
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.
For societies registered under the 2022 Act 
Your society must operate under and comply with the Incorporated Societies Act 2022 (the 2022 Act) if it -
- registered for the first time on or after 5 October 2023, or
- registered before 5 October 2023, but has reregistered since then.
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.
If you are looking for a brief overview of the current requirements, the Register of Incorporated Societies has a handy checklist - life after registering under the 2022 Act.
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 - filing annual financial statements and annual returns.
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.
A template has been provided so that your society can collect your officers’ consents. This template includes all the information that you will need to provide when you add an officer to the register.
Download a copy of the officers consent and certificate template (PDF, 107 KB)