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
To apply for recognition as a qualified auditor you must:
- ensure you meet the professional competence requirements
- complete the application form and audit experience log
- return the completed documents, other attachments and required payment to the New Zealand office.
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
- complete the application form.
Note: partnerships do not need to be recognised.
Auditor licence applications
Learn more about eligibility criteria and how to apply for an auditor licence
Are you ready to fly solo?
The benefits of having your own practice can outweigh the sometimes long hours and responsibilities.
Audit and assurance
Tools, templates and resources to help you conduct high-quality audit, review and assurance engagements
Auditing small and medium entities
Auditing small and medium entities requires a different approach to working with large companies and organisations
Audit guide sets context for inquiry
Auditors are under the microscope, but is a wholesale overhaul of the profession necessary?
Self-managed super fund auditors
A range of resources for self-managed superannuation fund (SMSF) auditors, including articles, podcasts, guides and manuals.
Auditor independence and rotation
In Australia, auditor independence is regulated under the Corporations Act, Australian Auditing Standards and Code of Ethics