Audit regulation in NZ
What you need to know before performing a regulated audit in New Zealand
In Brief
- You must be a licensed or qualified auditor to perform a regulated audit. NZ members can apply directly to us, and members from other locations can apply to the Financial Markets Authority or Companies Office.
- The licensing regime is the upper tier regulation for FMC audits such as listed companies, banks and issuers.
- The qualified auditor regime is for other regulated audits such as companies and larger charities.
- Where audits are performed through a firm the firm may also need to be registered.
Licensing regime for FMC audits
Audit firm registration forms
Auditor licensing forms
Ministry of Justice information
You are also required to submit a Criminal Convictions Record and, if applicable, overseas police clearance certificate to obtain an auditor licence.
Visit Ministry of JusticeLicence renewal forms
Ongoing requirements for licensed auditors and registered audit firms
Qualified Auditor Recognition
- Who needs to apply
- Applying for individual recognition as a qualified auditor in NZ
- Applying for individual recognition as a qualified auditor in Australia and elsewhere
- Applying for recognition as a qualified auditor - New Zealand firms
- Applying for a recognition as a qualified auditor - Australian firms
- Validity of recognition
- Ongoing requirements
- Voluntary cancellation
Where to find help
If you need assistance in applying for an auditor licence, registering your audit firm, obtaining qualified auditor recognition, or understanding your ongoing obligations, please get in touch with us
Contact us