Charity & Not For Profit
Auditors New Zealand
Aurora Financials provides independent charity audit and not for profit audit services for registered charities, charitable trusts, incorporated societies, and nonprofits across New Zealand — led by Jonathan Maharaj FCPA, Charities Services compliant, fixed fee, and 100% remote. Serving Auckland, Wellington, Christchurch, Hamilton, Dunedin, and all of New Zealand.
Does Your Charity Need an
Independent Auditor in NZ?
As specialist charity auditors and not for profit auditors in New Zealand, Aurora Financials works with registered charities, charitable trusts, incorporated societies, and nonprofits across Auckland, Wellington, Christchurch, Hamilton, Tauranga, Dunedin, and all of New Zealand. Under the Charities Act 2005, registered charities are required to submit annual performance reports to Charities Services — and depending on your Tier classification, an independent audit or review engagement is a legal requirement, not optional. Our audit and assurance services are specifically designed for New Zealand's not for profit sector.
New Zealand uses a four-Tier reporting framework administered by Charities Services. Your Tier determines whether you need a full statutory audit, a review engagement, or simplified reporting. Here is a clear breakdown:
| Tier | Annual Expenditure | Reporting Standard | Audit Requirement |
|---|---|---|---|
| Tier 1 | Over $30 million | XRB PBE Standards | Full Audit — Mandatory |
| Tier 2 | $2 million – $30 million | XRB PBE Standards (RDR) | Full Audit — Mandatory |
| Tier 3 | $140,000 – $2 million | XRB Simple Format Reporting | Review Engagement — Mandatory |
| Tier 4 | Under $140,000 | XRB Simple Format Reporting | No Audit Required |
Charity & Not For Profit
Audit Services We Provide
Aurora Financials provides the full range of audit and assurance services for New Zealand's not for profit sector. Whether you are a small community group or a large registered charity with complex funding structures, our charity audit and not for profit audit services are tailored to your specific reporting obligations under the Charities Act 2005.
Independent Statutory Audit
Full statutory audit of your financial statements — fully compliant with XRB reporting standards and ready for Charities Services submission. Required for Tier 1 and Tier 2 registered charities.
Learn about financial statement audits →Review Engagement
Independent review engagement for Tier 3 charities and organisations requiring limited assurance over their performance reports and financial statements. A cost-effective alternative to a full audit where permitted.
Request a review engagement →Charitable Trust Audit
Independent audit and assurance for charitable trusts with annual reporting obligations to Charities Services. We understand the unique governance and reporting requirements of trusts across New Zealand.
View trust audit services →Incorporated Society Audit
Audit services for incorporated societies under the Incorporated Societies Act 2022 — including sports clubs, community groups, and member associations with annual reporting requirements.
Request a consultation →Charity Accounts Audit
Comprehensive audit of your charity's accounts including grant income, donor funding, restricted and unrestricted funds, and compliance with your charity's governing document and Charities Services obligations.
Request a consultation →Financial Audits for Nonprofits
Independent financial audits for nonprofit organisations including NGOs, faith-based organisations, educational trusts, and grant-funded community groups across New Zealand.
Request a consultation →Not For Profit Organisations We Audit
Across New Zealand
We provide charity audit and assurance services to a wide range of not for profit entities. Our clients range from small community groups to large national organisations with complex multi-entity structures.
- Registered charities — Tier 1, 2, and 3 organisations registered with Charities Services NZ
- Charitable trusts — independent audit and review for trusts with charitable purposes
- Incorporated societies — community groups, sports clubs, and member organisations
- Faith-based organisations — churches and religious entities with charitable registration
- Educational trusts — school boards, scholarship funds, and education-focused charities
- Community organisations — grant-funded NGOs, social enterprises, and community groups
- Not for profit companies — companies limited by guarantee with charitable purposes
- Auditors for nonprofit organisations — any entity requiring independent assurance in NZ
Our 100% remote not for profit audit process means geography is never a barrier. We provide charity audit services to organisations across Auckland, Wellington, Christchurch, Hamilton, Tauranga, Dunedin, and every region in between — delivering the same FCPA-led, fixed-fee audit service to every client, wherever they are in New Zealand. If you are searching for a nonprofit auditor near me or a charity auditor near me in New Zealand, Aurora Financials serves your region remotely — with no in-person meeting required.
Why Choose Aurora Financials as
Your Charity Auditor?
Finding the right not for profit auditor in New Zealand is about more than just price. Here is what sets Aurora Financials apart from other charity auditors.
FCPA-Led — Not Delegated to Juniors
Your charity audit is led directly by Jonathan Maharaj FCPA — a Fellow of CPA Australia and New Zealand qualified statutory auditor with 20+ years of experience. This is not a firm where partners sign off on work done by graduates. Jonathan leads every engagement personally.
Specialist NFP Sector Knowledge
Not for profit auditing requires specific expertise — understanding of fund accounting, grant compliance, donor restrictions, and Charities Services reporting obligations. Jonathan has audited charities and not for profit organisations across New Zealand for over 20 years, including Amnesty International New Zealand.
PrimeGlobal Member Firm
Aurora Financials is a member of PrimeGlobal — one of the world's leading associations of independent accounting and advisory firms, with over 300 member firms across 120 countries and combined annual revenue of US$6.4 billion. Global professional standards delivered locally.
Fixed Fees — No Surprises
We provide a fixed-fee proposal before any work begins. No hourly rates, no unexpected invoices, no scope creep. You know exactly what your charity audit costs upfront — making it straightforward to budget and report to your board.
100% Remote — NZ-Wide
Our entire audit process is conducted digitally. We serve charities from Auckland to Invercargill without a single in-person meeting required. Secure document sharing and read-only Xero access means faster turnaround with zero disruption to your team.
Deadline Guaranteed
Charities Services submission deadlines are non-negotiable. We commit to clear delivery timelines before we start and guarantee them — so your charity never misses a filing date because your auditor is behind schedule.
How Our Not For Profit
Audit Process Works
Our remote charity audit process is designed to be clear, efficient, and stress-free — from your first enquiry to your signed audit report ready for Charities Services submission.
Free Discovery Call
Tell us about your organisation — Tier classification, reporting obligations, and deadlines. We respond within one business day with a clear, fixed-fee proposal. No obligation. No jargon.
Document Collection
Share your financial records, performance reports, and Xero account securely online. We provide a simple checklist of exactly what we need — no complicated document requests.
Audit & Review
Our qualified auditors conduct a thorough independent review, flag any queries promptly, and keep your team informed throughout. No surprises, ever.
Report Delivery
You receive a signed, independent audit report — fully compliant with XRB standards and ready for Charities Services submission. Delivered digitally, on time, every time.
Transparent Pricing for
Charity & NFP Audits
We believe charities deserve clear, predictable pricing. All fees are fixed and quoted upfront — before any work begins.
Review of Performance Report
Ideal for Tier 3 charities requiring a review-level assurance engagement over their performance report and financial statements. Includes signed review engagement letter.
Audit of Financial Statements
Full statutory audit for Tier 1 and Tier 2 registered charities, charitable trusts, and incorporated societies with mandatory audit requirements under the Charities Act 2005.
Charity & Not For Profit
Audit FAQ
Also Need Accounting Services for Your Charity?
If your charity needs bookkeeping, Xero setup, Charities Services performance report preparation, or financial statement preparation — our specialist not for profit accounting services can help. Please note: to maintain full independence, Aurora Financials does not provide both audit and accounting services to the same organisation.
Related Charity & Not For Profit
Audit Resources
Get A Personal Consultation
Jonathan Maharaj FCPA
Founder & Director · Aurora Financials
