Qualified auditors: New Zealand

Conducting statutory audits in New Zealand

Many statutory audits in New Zealand must be conducted by a qualified auditor as described in section 35 of the Financial Reporting Act 2013 (the Act). As an accredited body, CPA Australia is authorised to recognise qualified auditors under the Act. 

Recognised qualified auditors are required to comply with all mandatory ethical standards, professional standards, professional competence requirements and pronouncements.

Applications for recognition

Individual auditor

To apply for recognition as a qualified auditor you must:

• ensure you meet the professional competence requirements
• complete the application form provided by the NZ office and audit experience log
• return the completed documents, other attachments and required payment to the New Zealand office.

Auditing firm

To apply for recognition as a qualified auditing firm, your company must:

• be incorporated in New Zealand and must have at least one director who is recognised as a CPA qualified auditor – partnerships don’t need to be recognised
• complete the application form provided by the NZ office.