New Zealand Non Member Principal Status

Essential where non members wish to become a principal in a NZ CA practice.

In Brief

  • Members in public practice in NZ are required to apply for approval to practice with non members
  • Once approved, those non members are recognised as approved Non Member Principals (NMPs)
  • While NMPs don’t become members of CA ANZ, they do receive the same benefits and have the same obligations as a member.

Who should apply

Members in public practice in NZ must apply for approval to practice with non members to ensure they are in compliance with the NZICA Rules and to use the branding.

That non member must agree to comply with the same membership obligations as if they were a member for the time that they are a principal at that practice.

NMPs also receive access to: 

  • current industry knowledge and resources
  • networking opportunities with CA ANZ members and experts
  • professional and technical support
  • other member benefits.

Eligibility criteria

To be eligible for approval as a NMP, applicants must meet the following requirements:

  • Be ordinarily resident in NZ
  • Be a fit and proper person to practice with members
  • In the opinion of NZICA, possesses the skills, qualifications and experience to enable them to perform the services they intend to provide
  • Must not offer accounting services unless a specialist (eg tax or insolvency)
  • Must complete the Affiliate Admission Program and the Public Practice Program
  • Must agree to be bound by the NZICA Act, the Rules, Code of Ethics and disciplinary processes as if they were a member.

What you need to apply

Your application must include:

  • a completed NMP application form
  • at least two character references on the relevant form
  • copies of any relevant certificates or academic transcripts or other supporting evidence to demonstrate your skills and competency (including a CV or resume)
  • a copy of your Professional Indemnity Insurance certificate of currency
  • a completed NZ Change of Practice Entity Structure form.

Important information

NMP status is linked to your current role in the practice. If you leave the firm, your NMP status will end.

As an NMP, you cannot hold a CA ANZ or NZICA Certificate of Public Practice (CPP).

No more than 49% of voting principals in your firm may be NMPs.

NMP form

Download form

Character reference form

Download form

Change in practice entity form

Download form