Date posted: 08/02/2022

New Zealand auditor class border exception granted

In brief

  • CA ANZ’s application for class border exceptions has been granted.
  • 180 auditors are allowed to enter the country.
  • CA ANZ is working to allocate exceptions.

After a nine-month period of advocacy and engagement with the New Zealand Government and  Officials, CA ANZ’s application for a border class exception to allow 180 external auditors to enter New Zealand was granted in December.

New Zealand has traditionally recruited skilled auditors from overseas, especially during the peak reporting season. However, COVID related border restrictions prevented this.

Despite reporting deadline extensions from Parliament and the FMA, the effects of the auditor shortage led to a multitude of delayed audits, most recently with delayed local government annual reports, threatening trust and transparency in our capital markets, public institutions, and our broader economy. Pleasingly, CA ANZ’s full application for 180 auditors was granted.  

To qualify to enter New Zealand via this border exception, external auditors must earn at least:

  • $70,000 a year for auditors with two to three years’ relevant experience; or
  • $85,000 a year for auditors with at least four years’ relevant experience.

CA ANZ is working to ensure the border exceptions are allocated fairly and transparently. We thank all the audit providers and other stakeholders who supported the application. In the long-term, CA ANZ is working with the audit profession and the Government to secure the pipeline of audit talent that New Zealand needs, as discussed in the recent Talking Talent and What We Heard discussion papers.

More information can be found in our media release, and at

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