The deadline for incorporated societies to reregister under the Incorporated Societies Act 2022 has now passed. Around 1,800 societies that did not complete reregistration have been removed from the Register of Incorporated Societies on 6 April 2026. Charities Services has also sent notices to 360 incorporated societies that are registered charities to advise that they will also be removed from the Charities Register.

For accountants, auditors and those involved in governance of not‑for‑profit organisations, this marks an important transition point. While 91% of societies successfully reregistered during the transition period, others did not.

Restoration provisions

Societies that failed to reregister by 5 April 2026 no longer exist as legal entities. This has significant legal and practical consequences, particularly where societies hold assets, employ staff, or are party to contracts. However, the Act includes restoration provisions that allow a society to apply to be restored to the register if it was removed because it did not reregister under the 2022 Act. Restoration is not automatic and requires an application to the Registrar of Incorporated Societies, with support that the society was operating at the time it was removed and that it continues to exist.

Applications for restoration must be made within six years of removal (e.g. by 6 April 2032). The process includes payment of a restoration fee ($177.78 plus GST) and provision of supporting documentation, including a compliant constitution, evidence of ongoing activities and the most recent financial statements if they have not already been filed.

Interim approach for filing annual returns and financial statements

For societies reregistered under the Incorporated Societies Act 2022, the first annual return and financial statements that can be submitted using the online ‘File Financial Statement and Annual Return Service’ will not be until 2027. By way of example, if a society has a balance date of 31 March, the society will not be able to use the above online service to file its annual return and financial statements for the year ending 31 March 2026, but it will for the year ending 31 March 2027.

In the interim, societies must file their annual return and financial statements by either:

• Emailing them to: [email protected] or
• Posting them to: Companies Office, Private Bag 92061, Victoria Street West, Auckland 1142.

Along with the Form IS22-FSAR attached below.

If the society is also registered with Charities Services:

• Its annual return and financial statements must be filed with Charities Services (not the Registrar of Incorporated Societies).
• Its revised constitution must be filed with Charities Services within three months of it being accepted by the Registrar of Incorporated Societies.