Charity & Society Audits

Audit Services

Charity and Incorporated Society Audits in Auckland

Independent assurance for the people who support your organisation.

Your charity or incorporated society exists to make a difference. When it is time for an audit, you need an auditor who understands your reporting obligations, governance structure and the resources available to meet them.

McLaren Guise provides independent audit services for charities and incorporated societies. Based in Henderson, Auckland, we help boards, committees and trustees meet their audit requirements and give members, funders, donors and other stakeholders confidence in their reporting.

Whether you are arranging your first audit or looking for a new auditor, contact us to discuss your organisation’s requirements.

Does your charity or incorporated society need an audit?

An audit may be required by law, your organisation’s governing documents, a resolution of members or a funding agreement.

For New Zealand registered charities

The statutory requirements depend on total operating expenditure in each of the previous two years:

  • Over $550,000: your charity must have either an audit or a review by a qualified auditor.
  • Over $1.1 million: your charity must have an audit by a qualified auditor.

For incorporated societies

The applicable financial reporting and audit requirements depend on matters including the legislation under which the society is registered, its size, whether it is also registered as a charity, and the requirements in its constitution.

Some incorporated societies are required to have their financial statements audited, while others choose an audit because their constitution, members or funders require one.

Organisations below a statutory threshold may still need an audit or review because their trust deed, constitution, rules or funder requires one.

If you are unsure what applies, get in touch before arranging the work. Understanding the requirement first helps you commission the appropriate engagement.

Experience with charity and incorporated society audits

Audits of charities and incorporated societies are an established part of McLaren Guise’s work.

We understand that boards, committees and trustees need to balance reporting obligations with the time and money available to deliver their organisation’s purpose. Choosing an auditor means finding someone who understands that context, as well as the reporting requirements.

Our audit service provides independent scrutiny of your reporting, supporting accountability to the people who fund, govern, belong to and benefit from your organisation.

What does an audit cover?

An audit covers the financial statements or performance report and, where applicable, relevant non-financial reporting.

For registered charities and other entities using the relevant not-for-profit reporting standards, this may include Entity Information and a Statement of Service Performance.

The scope matters. Your board or committee should understand which reports are being audited, what information the auditor needs and how the work fits with your reporting and annual meeting deadlines.

When you contact McLaren Guise, tell us about your organisation, its legal and charity registration status, the requirement you need to meet and when the report is due. This gives us a useful starting point for discussing the engagement.

Looking for a charity or incorporated society auditor?

Whether your charity or incorporated society needs its first audit or is considering a change of auditor, speak with McLaren Guise about the work required, timing and fees.

Enquire about an audit

Call 09 837 0717 or email info@mclarenguise.co.nz.