Guides, logs and application forms

Licensed auditors under the Auditor Regulation Act 2011

If you are responsible for conducting Financial Markets Conduct Act 2013 (FMC) audits in New Zealand you must hold a licence under the Auditor Regulation Act 2011 (New Zealand) (ARA). Further information on FMC audits and explanation of whether you will need an audit licence is available in the CPA Australia New Zealand auditor licencing guide above.

CPA Australia is an accredited body and is authorised to licence individuals under the ARA. Licensees are required to comply with all mandatory, ethical, professional standards and pronouncements.


To apply for a licence you must complete the application form above and return the completed form with payment to the New Zealand office. You must also:

  • be ordinarily a resident in New Zealand
  • hold a current CPA Australia Public Practice Certificate
  • meet the minimum standards for licensed auditors
  • satisfy the Board that you are a fit and proper person to hold a licence and can meet the continuing obligations of a licensed auditor under the ARA

For more information on how to apply and the requirements see the licensing guide above.

Applicable fees

The following fees are required to be paid with your application (all fees are in New Zealand dollars and are valid from October 2012):

  • Registrar’s registration fee: NZ$350 (including GST)
  • CPA Australia application fee: NZ$144 (including GST)

CPA Australia will pass on the registration fee to the Registrar of Companies’ office together with your licence details.

The CPA Australia application fee is a one-off fee for processing your application.

Ongoing fees

These fees are payable on annual confirmation of your licence:

  • Financial Markets Authority levy: NZ$2000 (including GST)
  • Registrar’s annual licence confirmation fee: NZ$110 (including GST)

CPA Australia will send you an invoice, and collect these payments which will be passed on to the applicable government offices.

After you receive your licence

Your licence will be valid for up to five years (the licence will specify when it expires).

Maintaining your licence will require you to meet certain ongoing requirements, including:

  • adhering to all applicable legislation and standards in undertaking your role as a licensed auditor
  • maintaining appropriate insurance cover
  • maintaining your CPA Australia CPA status membership
  • maintaining your CPA Australia Public Practice Certificate
  • maintaining your qualifications and meeting continuing professional development requirements
  • participation in CPA Australia’s quality review program
  • ongoing compliance with any other conditions to which your license is subject
  • attending to annual confirmation and payment of applicable fees and levies