Be ready and outperform the rest.

Take action today to improve tomorrow

Economic regulation is no longer a theory. With the Commerce Commission’s draft Information Disclosure (ID) requirements now on the table, the spotlight is about to get sharper, brighter, and much less forgiving — and unsurprisingly, it’s landing first on asset management, financial reporting and ring fencing. 

Asset Management Health Check and Roadmap

Check if your AMP will meet the new regulatory requirements.

The Commission will require the development of additional documents, including:

• Strategic AMPs

• AMPs in prescribed form

• Investment and delivery plans

• Annual delivery reports

Is now to early to book a health check?

It won’t be enough to have a glossy document on the shelf. 

Make a plan so you can demonstrate:

• A clear understanding of consumer needs and expectations, and how these translate into asset and risk management practices.

• The Strategic Asset Management Plan drives governance and leadership, supported by organisational capability and maturity. It’s encouraging to see this finally getting the attention it deserves, along with continuous improvement (Kaizen), planning and reporting.

• Evidence-backed approaches to asset condition, performance, and criticality — and how these insights change day-to-day management.

• Renewal, growth, and compliance strategies that align with budgets and feed into the Investment Delivery Plan, linking identified needs directly to funding.

• Performance indicators that go beyond the DIA’s limited measures — the real comprehensive reporting regime has now arrived.

• Risk and resilience planning that can withstand an audit. This means showing how your risk framework supports decision-making and how risks are identified and managed across organisational, service, and asset levels.

Accounts Alignment Plan

Align your finances to the new rules before 2026/27 starts

Financial reporting will have to conform to a prescribed series of codifications for the 2026/27 reporting year.  The final Information Disclosure determination lands 26 February 2026, leaving little time to analyse, implement, and test changes. Waiting until then gives you almost no room to prepare your systems or get your people ready.

Get in touch today to start your Accounts Alignment Plan 

This isn’t just a few account code tweaks — there may be impacts across operations, contracts, and staff that need time to iron out.

It’s time to action an Accounts Alignment Plan:

• Cross-check your current financial coding against the draft categories.

• Identify gaps and test changes early.

• Make sure your team is familiar with the new rules before year-end.

Having proactively implemented cost categorisation in Kapiti and Wellington Water, I’ve seen first-hand the powerful spend and planning insights it unlocks. What used to be optional analysis is now becoming mandatory compliance.

Financial Ring-fencing Audit and Water-tightness Plan

Water must pay for water...only

Ring-fencing arrangements must ensure water pays for water — and nothing else. 

Can you defend how every dollar is collected and spent?

Examine every interface between water and other parts of the business, and consider, review, refine, and document how these are treated equitably. Expect these arrangements to be scrutinised early as part of probity.

Get your ringfencing water-tight today

Review and document your ring-fencing arrangements to ensure water accounts are fully separated and defensible under audit.

What's your best next step?