Financial Audit
Services New Zealand
Aurora Financials provides independent financial audit and financial statement audit services for businesses, charities, trusts, and organisations across New Zealand — led by Jonathan Maharaj FCPA, a NZ qualified statutory auditor. Fixed fee, 100% remote, NZ-wide. Serving Auckland, Wellington, Christchurch, Hamilton, Dunedin, and all of New Zealand.
What is a Financial Statement Audit
in New Zealand?
A financial audit is an independent examination of an organisation's financial statements — providing an objective, professional opinion on whether they are accurate, complete, and compliant with New Zealand accounting standards and XRB reporting standards.
As one of New Zealand's specialist financial audit companies, Aurora Financials conducts financial statement audits across a wide range of entity types — from SMEs and private companies to registered charities, trusts, and incorporated societies. Our audits comply with New Zealand Auditing and Assurance Standards and are signed by Jonathan Maharaj FCPA — a fully qualified NZ statutory auditor.
Whether you need a mandatory statutory financial audit, an annual financial audit for stakeholder reporting, or an independent financial audit for funding or compliance purposes — Aurora Financials delivers signed, compliant audit reports on time and on budget.
Reasonable Assurance
A financial audit provides reasonable assurance — not absolute assurance — that your financial statements are free from material misstatement, whether due to error or fraud.
Independent Auditor's Report
The outcome of every financial statement audit is a signed independent auditor's report — ready to submit to your regulatory body, board, funders, or shareholders.
NZ Model Financial Statements
Aurora Financials audits financial statements prepared in accordance with NZ GAAP, XRB reporting standards, and NZ model financial statements for both for-profit and not-for-profit entities.
Integrity of Financial Reporting
An independent financial audit strengthens the integrity of your financial reporting — building confidence with shareholders, donors, funders, and regulatory bodies.
Financial Audit & Assurance
Services We Provide
Aurora Financials provides the full range of audit and assurance services across New Zealand — from statutory financial audits to review engagements and specialised assurance services.
Statutory Financial Audit
Mandatory financial statement audit for companies, charities, trusts, and entities required to have their financial statements audited under New Zealand law. Signed by a fully qualified NZ statutory auditor.
Request a statutory audit →Annual Financial Audit
Independent annual financial audit of your financial statements against NZ accounting standards. Provides your board, shareholders, and stakeholders with confidence in your financial reporting year on year.
Request an annual audit →Independent Financial Audit
Fully independent financial audit for funding applications, board reporting, investor due diligence, or regulatory compliance. No conflicts of interest — Aurora Financials operates under CPA Australia's independence standards.
Request an independent audit →Review Engagement
Limited assurance review of your financial statements — providing independent oversight at a lower cost than a full audit. Ideal for organisations where a full financial audit is not legally required but independent assurance is needed.
Request a review engagement →Audited Financial Statements
Preparation support and audit of your audited financial statements — including profit & loss, balance sheet, cash flow statement, and notes — in accordance with NZ GAAP and XRB reporting standards.
Request a consultation →NFP Financial Audit
Financial audits for nonprofits, registered charities, and incorporated societies — including audited financial statements for nonprofit organisations compliant with Charities Services and XRB Tier reporting requirements.
View NFP audit services →Who Needs a Financial Statement Audit
in New Zealand?
In New Zealand, certain organisations are legally required to have their financial statements audited. Others choose an independent financial audit for governance, funding, or stakeholder confidence reasons.
Companies & Private Businesses
Companies above certain size thresholds under the Companies Act 1993 may be required to have their financial statements audited. Small business audited financial statements are also required for funding applications, bank lending, and investor due diligence.
Registered Charities & Nonprofits
Tier 1 and Tier 2 registered charities must have a full financial audit under the Charities Act 2005. Audited financial statements for nonprofit organisations are required for annual Charities Services submissions.
Trusts & Trust Account Holders
Charitable trusts, solicitor trust accounts, and real estate trust accounts require independent audit under NZ Law Society rules, REAA requirements, and Charities Services obligations respectively.
Incorporated Societies & Community Groups
Incorporated societies under the Incorporated Societies Act 2022 may be required to have annual accounting audits. Community organisations seeking grants or funding often require audited financial accounts as part of their application.
We provide financial audit services across Auckland, Wellington, Christchurch, Hamilton, Tauranga, Dunedin, and every region in New Zealand. If you are searching for financial auditors near me or a financial auditor near me in NZ — our 100% remote process means we serve your region without any in-person meeting required.
Why Choose Aurora as Your
Financial Audit Firm in NZ?
Not all financial audit companies are equal. Here is what sets Aurora Financials apart from other financial audit firms in New Zealand.
FCPA-Led — Highest CPA Distinction
Your financial audit is led directly by Jonathan Maharaj FCPA — a Fellow of CPA Australia, the highest distinction in the CPA designation, and a New Zealand qualified statutory auditor with 20+ years of experience. Not a graduate. Not a junior. The most qualified person in the firm leads your audit.
PrimeGlobal Member Firm
Aurora Financials is a member of PrimeGlobal — one of the world's leading associations of independent accounting and advisory firms, with 300+ member firms across 120 countries. Global professional standards applied to every NZ financial audit engagement.
Truly Independent — Integrity of Financial Reporting
As an independent financial audit firm, Aurora Financials has no financial interest in any of our audit clients. We do not prepare the accounts we audit — ensuring full independence and the integrity of financial reporting required by CPA Australia's professional standards.
Fixed Fees — Know Your Financial Audit Cost
We quote a fixed fee before any work begins. No hourly rates, no scope creep, no surprise invoices. You know your exact financial audit cost from day one — making it straightforward to budget and plan your compliance obligations.
100% Remote — NZ-Wide External Financial Audit
Our entire external financial audit process is conducted digitally — secure document sharing and read-only Xero access where applicable. We serve clients across all of New Zealand without any in-person meetings required.
Deadline Guaranteed
Regulatory submission deadlines are non-negotiable. We commit to clear delivery timelines before we start and guarantee them — so your yearly audit report is always delivered on time, every year.
How Our Financial Audit
Process Works
From your first enquiry to your signed financial audit report — our process is designed to be clear, fast, and stress-free.
Free Discovery Call
Tell us about your organisation and audit requirements. We respond within one business day with a clear, fixed-fee proposal — no obligation, no jargon.
Share Your Records
Provide secure online access to your financial statements, records, and Xero account. We guide you through exactly what we need — straightforward and simple.
We Audit
Our qualified financial auditors conduct a thorough independent review, flag any queries promptly, and keep you informed throughout. No surprises, ever.
Report Delivery
You receive your signed independent financial audit report — ready for submission to your regulatory body, board, or funders. On time, every time.
Fixed-Fee Financial Audit
Packages — No Hourly Rates
All fees are fixed and quoted upfront — before any work begins. No surprise invoices, no scope creep.
Review of Financial Statements
Ideal for organisations requiring limited assurance over their financial statements. Includes financial statement review, findings commentary, and a signed report ready for submission.
Audit of Financial Statements
Full statutory financial audit for businesses, charities, trusts, and organisations with mandatory audit requirements under New Zealand law. Signed by a fully qualified NZ statutory auditor.
Trusted by Businesses & Organisations
Across New Zealand
"Papakura Budgeting Service was on the lookout for a new auditor this year, and we are thrilled to welcome Aurora Financials. From the start, Jonathan and the team have been responsive, friendly, approachable, professional, and genuine."
"Jonathan was the auditor for Amnesty International NZ. He was efficient and professional, and worked well with our unique circumstances as a Non Profit. Patient with staff who may not understand accounting and auditing terms."
"BACT would recommend Jonathan Maharaj and Aurora Financials to other organisations and individuals. Our long-time volunteer chartered accountant was no longer available, and Aurora Financials stepped in seamlessly."
Financial Audit NZ —
Frequently Asked Questions
Related Financial Audit
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Jonathan Maharaj FCPA
Founder & Director · Aurora Financials
