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?
Registered charities in New Zealand generally prepare annual returns and financial or performance reports for Charities Services. The XRB reporting tier determines the accounting standards used. Whether an independent audit or review is required is a separate question under the Charities Act 2005, normally based on total operating expenditure in each of the previous two accounting periods. Other legal, governing-document or funding requirements may also apply.
1. New Zealand charity reporting tiers
These reporting tiers determine the accounting standards used to prepare a charity's report. They do not, by themselves, determine whether an audit or review is required.
| Reporting tier | General eligibility | Reporting standard |
|---|---|---|
| Tier 1 | Total expenses over NZ$33 million, or public accountability | Full PBE Standards (accrual) |
| Tier 2 | Total expenses around NZ$5 million to NZ$33 million; no public accountability | PBE Standards, Reduced Disclosure Regime (RDR) |
| Tier 3 | Total expenses under NZ$5 million; no public accountability; accrual accounting | Tier 3 (NFP) Standard (accrual) |
| Tier 4 | Annual operating payments under NZ$140,000; no public accountability; cash accounting | Tier 4 (NFP) Standard (cash) |
Tier eligibility and movement between tiers have additional rules. Charities may also elect higher-tier reporting where permitted. See Charities Services' tier guidance and XRB's updated PBE tier sizes.
2. When is an audit or review required?
Under sections 42C and 42D of the Charities Act 2005, the usual statutory test looks at total operating expenditure in each of the two preceding accounting periods, including entities the charity controls where applicable.
| Expenditure across the previous 2 periods | Charities Act requirement |
|---|---|
| Below NZ$550,000 in at least one of the two periods | No statutory assurance Not required by this expenditure test alone |
| NZ$550,000 or more in both periods, but not NZ$1.1 million or more in both | Review or audit By a qualified auditor |
| NZ$1.1 million or more in both periods | Audit required By a qualified auditor |
The legal thresholds are inclusive: NZ$550,000 or more and NZ$1.1 million or more. Other laws, a charity's rules or funder conditions may require assurance even below these amounts. Sources: Charities Services: Audit and review requirements and Charities Act 2005, sections 42C-42D.
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
Independent audit engagements for charities requiring an audit under the Charities Act 2005 or other applicable obligations. The statutory expenditure test requires an audit when total operating expenditure is NZ$1.1 million or more in each of the previous two accounting periods.
Learn about financial statement audits →Review Engagement
An independent review offers limited assurance where an audit is not required and a review is permitted. Under the Charities Act expenditure test, qualifying medium-size charities may choose a review or an audit.
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 seeking or requiring independent audit or review services
- 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 the signed report appropriate to the agreed audit or review engagement, for use with your reporting obligations as applicable. Delivery arrangements are confirmed in your engagement terms.
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
For charities whose obligations allow a review instead of a full audit, or that seek a voluntary review. The engagement scope and deliverables are confirmed in writing.
Audit of Financial Statements
For charities whose circumstances require a statutory audit, including charities whose total operating expenditure was at least NZ$1.1 million in each of the previous two accounting periods. Other obligations may also apply.
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
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Jonathan Maharaj FCPA
Founder & Director · Aurora Financials
