Audit & Assurance Services in New Zealand

Accurate, thorough auditing goes beyond satisfying a compliance requirement. It is the foundation of financial integrity, stakeholder confidence, and sound governance. Aurora Financials provides independent audit and assurance services for businesses, charities, trusts, and organisations across New Zealand. Every engagement is led personally by Jonathan Maharaj FCPA, a qualified statutory auditor with over 20 years of experience, and a PrimeGlobal member applying global professional standards to every NZ audit.

Aurora Financials audit and assurance services New Zealand — Jonathan Maharaj FCPA

Audit & Assurance Services in NZ

An external audit is an independent examination of your financial statements conducted by a qualified auditor from outside your organisation. It provides reasonable assurance that your statements are free from material misstatement and comply with applicable New Zealand accounting standards.

External audits are required by law for many organisations in New Zealand, including Tier 1 and Tier 2 registered charities, companies above certain size thresholds, and trust account holders under NZ Law Society rules. Aurora Financials conducts external audits across all entity types, with every report signed personally by Jonathan Maharaj, FCPA.

An internal audit is an independent review of your organisation’s internal controls, risk management, and governance processes. Unlike an external audit, which focuses on your financial statements, an internal audit looks at how your organisation operates and identifies weaknesses before they become significant problems.

For growing businesses and larger organisations, internal audit provides boards and management with objective assurance that risks are being managed appropriately and that operational processes are effective. Aurora Financials provides internal audit services tailored to your organisation’s specific risk profile and governance requirements.

A financial audit is a thorough, independent examination of your financial statements against New Zealand accounting standards and XRB reporting requirements. It is the most common form of audit engagement and is required annually for many entity types under New Zealand law.

Aurora Financials provides financial audits for companies, charities, trusts, and incorporated societies across New Zealand. Our financial audit process is risk-based, targeted, and efficient, producing a signed independent auditor’s report ready for submission to your regulatory body, board, or funders.

A compliance audit assesses whether your organisation is operating in accordance with applicable laws, regulations, contractual obligations, and internal policies. It provides boards and management with independent assurance that obligations are being met and identifies areas of regulatory risk before they result in penalties or reputational damage.

Compliance auditing is particularly valuable for organisations operating in regulated industries, those receiving government funding, and organisations with significant stakeholder reporting obligations. Aurora Financials designs compliance audit programmes around your specific regulatory environment.

An operational audit evaluates the efficiency and effectiveness of your organisation’s processes, systems, and procedures. Rather than focusing on financial statements, operational audit examines whether your organisation is achieving its objectives in the most effective way possible.

Operational audits identify process inefficiencies, control gaps, and opportunities for improvement that financial audits are not designed to capture. They are particularly valuable for organisations undergoing growth, restructuring, or significant operational change. Aurora Financials provides operational audit services designed around your organisation’s strategic objectives.

Beyond traditional audit, Aurora Financials provides the full range of assurance services for specific purposes. This includes review engagements for organisations requiring limited assurance, agreed-upon procedures engagements for targeted verification of specific matters, and assurance reporting for funding applications, due diligence processes, or regulatory submissions.

If your organisation needs independent assurance over a specific aspect of its financial or operational affairs, contact Aurora Financials to discuss the most appropriate engagement type for your situation.

Independent audit firm New Zealand — Aurora Financials audit and assurance services
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Award-Winning Firm |
🌍 Clients Across NZ & Beyond |
🎯 Trusted by 500+ Businesses

Why Choose Us

Why Choose Aurora for Auditing &
Assurance Services in NZ?

Aurora Financials is a specialist audit and assurance firm in New Zealand, not a general accounting practice that offers audit as an add-on service. Every audit and assurance engagement is led personally by Jonathan Maharaj FCPA, a Fellow of CPA Australia with over 20 years of New Zealand audit experience. The most qualified person in the firm leads your engagement from first contact to signed report.

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Our Expertise

Jonathan Maharaj FCPA holds the Fellow of CPA Australia designation, the highest distinction available in the CPA qualification. As a PrimeGlobal member firm, Aurora Financials applies the professional standards of a global network of over 300 independent accounting and advisory firms to every New Zealand audit engagement. Clients of every size receive the same rigour and quality as organisations working with the largest international firms.

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Personalised Service

Every organisation we audit is different. Our audit process begins with understanding your specific entity type, regulatory obligations, risk profile, and reporting deadlines. We tailor our approach to your circumstances rather than applying a one-size-fits-all methodology. The result is a more efficient audit, fewer unnecessary queries, and a report that genuinely reflects your organisation's situation.

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Technology-Driven

Our entire audit process is conducted digitally. Secure document sharing, cloud-based record access, and online communication mean we can deliver a fully equivalent audit service to any organisation in New Zealand without a single in-person meeting. This remote capability reduces disruption to your team and allows us to serve clients from Auckland to Invercargill with equal efficiency.

Our Commitment

We Don't Just Meet Standards — We Exceed Them

Every Aurora Financials audit delivers tangible value to your organisation beyond the signed report. We identify opportunities for improvement, flag risks early, and provide practical observations that help your board and management make better decisions.

500+
Organisations served across NZ
20+
Years NZ audit experience
300+
PrimeGlobal member firms
$0
Cost for initial consultation
Our Process

How Our Audit & Assurance Service
Works in New Zealand

From your first enquiry through to your signed audit report, every Aurora Financials engagement follows a clear, structured process. No surprises, no delays, no hourly rates. Here is exactly what to expect.

1

Free Discovery Call & Planning

Every engagement begins with a free discovery call. We take time to understand your organisation, your specific audit and assurance obligations, how your financial records are set up, and your submission deadlines. Within one business day we provide a clear, fixed-fee engagement letter outlining scope, timeline, and deliverables. No obligation, no hourly rates, no jargon, just a straightforward proposal you can say yes or no to.

2

Risk-Based Audit Approach

We apply a risk-based audit methodology across every engagement, focusing our work on the areas of your financial statements most susceptible to material misstatement. This approach, required under New Zealand Auditing and Assurance Standards, means our audit is targeted and efficient rather than repetitive. You receive more insight per hour of audit work, and the process is less disruptive to your team.

3

Clear Communication at Every Stage

Throughout the audit fieldwork, we keep communication lines open. Any queries are raised promptly, explained clearly, and resolved collaboratively. You are never left waiting or wondering about the status of your audit. Our approach eliminates end-of-process surprises and ensures your team is informed at every stage, so the final report contains nothing unexpected.

4

Signed Audit Report & Actionable Insights

Your signed audit or assurance report is delivered digitally, on time, and ready for immediate submission to your regulatory body, board, or funders. Where our work identifies areas for operational or financial improvement, we provide clear, practical observations, adding value that extends well beyond the compliance requirement.

5

Ongoing Post-Audit Support

Our relationship with every client continues after the report is signed. We remain available to answer questions from board members, support presentations of audit findings, assist with regulatory submissions, and provide advice on audit readiness for the following year. Ongoing support is standard at Aurora Financials, not an optional extra charged at an hourly rate.

Get Started Today

Independent Audit & Assurance
Services Across New Zealand

At Aurora Financials, our audit and assurance services go beyond ticking compliance boxes. We help organisations understand their financial position more clearly, strengthen their governance structures, and build the confidence of shareholders, donors, funders, and regulatory bodies. Every engagement is led personally by Jonathan Maharaj FCPA, not delegated to graduates or juniors.

Whether you need a statutory audit, a review engagement, or specialist assurance services, Aurora Financials brings the same FCPA-led rigour and fixed-fee transparency to every engagement. Contact us today for a free, no-obligation consultation. We respond to every enquiry within one business day.

No minimum client requirement. No hourly rates. No hidden costs. Just straightforward, independent audit and assurance services delivered across all of New Zealand.

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Why Aurora Financials
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FCPA — Fellow of CPA AustraliaHighest CPA distinction, leads every engagement personally
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PrimeGlobal Member Firm300+ firms across 120 countries, global standards locally delivered
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Fixed Fee — From $1,500 + GSTNo hourly rates, cost confirmed before work begins
500+ Organisations ServedBusinesses, charities, trusts, and societies across NZ
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100% Remote — NZ-WideAuckland, Wellington, Christchurch, and everywhere in between
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$0 Initial ConsultationFree discovery call, response within one business day
Our Specialist Services

Specialist Audit & Assurance
Services Across New Zealand

Aurora Financials provides dedicated audit and assurance services across every sector in New Zealand. Each service area is led by Jonathan Maharaj FCPA, with deep expertise in the regulatory requirements of that specific sector.

Financial Statement Audit

Independent statutory and voluntary financial audit for companies, SMEs, and private businesses. Signed by a qualified NZ statutory auditor and compliant with XRB reporting standards.

View financial audit services →

Charity & Not For Profit Audit

Specialist audit and review engagement services for Tier 1, 2, and 3 registered charities, charitable trusts, and incorporated societies. Charities Services compliant, fixed fee.

View charity audit services →

Trust Account Audit

Annual trust account audits for solicitors, real estate agencies, and charitable trusts. Compliant with NZ Law Society rules and REAA requirements. Fixed fee, signed report on time.

View trust audit services →

Audit Firms NZ

Aurora Financials is a registered, independent audit firm in New Zealand, serving businesses, charities, and trusts across all of NZ with fixed-fee, 100% remote audit services.

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Registered Auditor NZ

Engage a qualified, registered statutory auditor in New Zealand. Jonathan Maharaj FCPA is a Fellow of CPA Australia with over 20 years of NZ experience across every entity type.

View auditor services →

Not For Profit Accounting

Specialist outsourced accounting services for registered charities, charitable trusts, and incorporated societies. Xero setup, bookkeeping, Charities Services performance report preparation.

View NFP accounting services →
Who We Serve

Audit & Assurance Services for
Every Organisation in New Zealand

Aurora Financials provides audit and assurance services across a wide range of entity types in New Zealand, from small family businesses to large registered charities with complex funding structures.

Businesses & SMEs

Statutory and voluntary audit for NZ companies, SMEs, and family businesses requiring independent financial assurance for shareholders, boards, lenders, or regulatory compliance. Fixed fee, no minimum client size.

Registered Charities & NFPs

Charities Services compliant audit and review for Tier 1, 2, and 3 registered charities, charitable trusts, and incorporated societies. Specialist knowledge of Charities Act 2005 obligations and XRB reporting standards.

Solicitors & Real Estate Agencies

Annual trust account audits for NZ Law Society registered solicitors and REAA-licensed real estate agencies. Mandatory annual audits delivered on time, every time, with a signed report ready for submission.

Incorporated Societies & Community Organisations

Audit and review engagement services for incorporated societies under the Incorporated Societies Act 2022, including sports clubs, community groups, and member associations with annual reporting requirements.

We serve organisations across Auckland, Wellington, Christchurch, Hamilton, Tauranga, Dunedin, and every region in New Zealand. Our 100% remote audit process means geography is never a barrier to receiving the same FCPA-led, fixed-fee service.

Transparent Pricing

Fixed-Fee Audit & Assurance
Packages — No Hourly Rates

All fees are fixed and quoted upfront before any work begins. No hourly rates, no scope creep, no surprise invoices. You know your audit cost from day one.

Review Engagement

Assurance Review

$1,500
+ GST  ·  Starting from

Independent limited assurance review for organisations where a full statutory audit is not legally required but independent oversight is needed.

  • Ideal for Tier 3 charities
  • Review engagement letter included
  • Ready for Charities Services submission
  • Delivered digitally, on time
Pricing depends on your entity type, size, and record preparation. We provide a no-obligation fixed-fee proposal within one business day, so you know your exact cost before committing.
Common Questions

Audit & Assurance NZ —
Frequently Asked Questions

An audit is a specific type of assurance engagement that provides reasonable assurance your financial statements are free from material misstatement. Assurance is a broader category covering all engagements where an independent party provides confidence over financial or non-financial information. This includes full audits, review engagements, and assurance reports for specific purposes. Aurora Financials provides both full audit and broader assurance services across New Zealand.
It depends on your legal structure and size. Companies above certain thresholds, Tier 1 and Tier 2 registered charities, trust account holders under NZ Law Society rules, and REAA-licensed real estate agencies all have mandatory audit requirements under New Zealand law. Many other organisations choose voluntary audits for governance, funding, or stakeholder confidence reasons. We confirm your specific obligations during your free initial consultation at no charge.
Aurora Financials provides fixed-fee audit packages starting from NZ$1,500 + GST for a review engagement and NZ$3,000 + GST for a full statutory audit. Exact pricing depends on your entity type, size, and the preparation of your financial records. We provide a no-obligation fixed-fee proposal within one business day of your enquiry. No hourly rates, no surprise invoices.
A CPA audit and assurance firm conducts independent examinations of financial statements, reviews internal controls, and provides objective assurance over financial and non-financial information. Aurora Financials is led by Jonathan Maharaj FCPA, a Fellow of CPA Australia with over 20 years of New Zealand audit experience. As a CPA Australia Recognised Employer Partner, every engagement applies CPA Australia's professional and ethical standards.
Yes, 100% remotely. Aurora Financials delivers all audit and assurance services digitally across New Zealand without a single in-person meeting required. Secure document sharing and read-only Xero access where applicable means the same quality of audit is delivered remotely as on-site. We serve clients from Auckland to Invercargill with equal efficiency.
A full audit provides reasonable assurance through detailed testing of transactions, balances, and internal controls. This is the highest level of independent assurance available. A review engagement provides limited assurance through inquiry and analytical procedures, which is less extensive and less costly. Regulatory requirements determine which is needed for your organisation. Aurora Financials advises on the appropriate level during your free initial consultation.

The content on this page is intended for general informational purposes only and does not constitute financial, legal, or professional advice. Audit and assurance obligations vary depending on your organisation's specific circumstances. Aurora Financials recommends consulting a qualified professional to confirm your specific obligations.

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Jonathan Maharaj FCPA Founder Director Aurora Financials

Jonathan Maharaj FCPA

Founder & Director · Aurora Financials


Wellington, NZ — serving clients nationwide
No consultation charge
No minimum client requirement
Independent advice — no conflicts of interest
500+ NZ businesses served
FCPA Fellow of CPA Australia PrimeGlobal Asia Pacific Member 20+ Years NZ Audit Experience Forbes · NYT Media Featured #1 LinkedIn Creator NZ ACFE Fraud Examiner Member