INDUSTRY FOCUS
Not-for-Profits
& Charities
You exist to make a difference in your community. We help ensure your reporting, governance and compliance obligations are met with confidence. We achieve this through a process that is clear, supportive and genuinely tailored to your organisation.
WHO WE WORK WITH
Organisation types
Registered Charities
Charities Act 2005 · PBE Tier 2, 3 & 4 Reporting
Charities registered with Charities Services — meeting performance reporting standards, annual return requirements and external assurance obligations based on your expense level.
Social Service Providers
MSD / Oranga Tamariki / Te Whatu Ora
Contracted social services organisations delivering government-funded programmes, where specific accountability and acquittal requirements come with the territory.
Community Trusts & Foundations
Charitable Trusts Act 1957 / Charities Act 2005
Trusts and foundations that make and receive grants for charitable purposes — accountable to beneficiaries, funders, and the public for how funds are raised, held and distribute
Not-for-Profit Organisations
Charities Act / Common Law
NFPs without charitable status who still need external assurance — for their board, their funders, or simply because it's the right thing to do for the people they serve.
Understanding your reporting requirements
Every organisation has different reporting obligations. Your reporting tier determines the financial reporting standards you need to follow and helps establish whether an audit or review may be required.
Tier 1
Annual expenses over $33 million, or public accountability.
Uses full PBE StandardsTier 2
Annual expenses between $5 million and $33 million.
No public accountability • Uses PBE Standards Reduced Disclosure Regime (RDR)Tier 3
Annual expenses under $5 million.
No public accountability • Uses accrual accountingTier 4
Annual operating payments under $140,000.
No public accountability • Uses cash accountingFrequently asked questions
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Whether your organisation requires an audit or review depends on its annual operating expenditure and any legal or funding obligations that apply.
As a general guide:
Over $550,000 annual operating expenditure — a review or audit may be required.
Over $1.1 million annual operating expenditure — an audit is generally required.
If you're unsure what applies to your organisation, we're happy to help determine your reporting requirements.
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If your organisation is a registered charity, the answer is yes. Registered charities must file an annual return with Charities Services within six months of their balance date.
The information you need to provide depends on your reporting tier and may include financial statements, service performance information and other organisational details.
We can help prepare the information required and ensure your reporting obligations are met.
OUR SERVICES
Assurance services for charities & NFPs
Your reporting obligations depend on your annual expenditure dependent , your constitution and what your funders require. We can help you work out which engagement is right.
Audit Engagement
Expenditure dependent-threshold dependent
Required for charities over certain expenditure dependent thresholds, or when specified by major funders. Provides the highest level of external assurance for your stakeholders.
Independent Review
Most common for smaller charities
Suitable for smaller charities, incorporated societies, and community trusts. Accepted by most grant funders including Lotteries and many Community Trusts.
No surprises, ever
Every finding is discussed verbally with management before it appears in any written report.
CA ANZ members
Subject to mandatory ongoing CPD, ethical conduct standards and professional disciplinary processes.
ISA (NZ) on every engagement
We audit to New Zealand Auditing Standards as issued by the XRB — the same independent standards applied across all registered NZ auditors.
Fixed fees, clear scope
Wherever possible we agree a fixed fee upfront. No surprise invoices as the engagement progresses.
Free initial consultation
We'll discuss your situation before proposing anything — no obligation, no cost.
Let's talk about your organisation
Whether you're planning ahead, reviewing your current arrangements or simply looking for advice, we're here to help you navigate the next steps with confidence.