Understanding Charity Audits in New Zealand

Understanding the Importance of Audit for Charitable Trusts
October 23, 2023

Understanding Charity Audits in New Zealand

A charity audit is an independent examination of a charitable organization’s financial statements and records to ensure that they are accurate, complete, and comply with accepted accounting principles and standards. The purpose of a charity audit is to provide assurance to stakeholders, such as donors, funders, and beneficiaries, that the charity is using its resources effectively and efficiently and that its financial reporting is transparent and reliable.

Charity audits are an essential part of good governance and financial management for charitable organizations. They help to build trust and confidence in the charity sector and demonstrate accountability and transparency to stakeholders.

In New Zealand, charity audits are governed by the Charities Act 2005 and the Financial Reporting Act 2013.

Charitable organizations in New Zealand are required to conduct an audit if they meet certain criteria. The following section outlines the audit requirements for charities in New Zealand.

Charity Audits in New Zealand: Requirements

Charities in New Zealand are required to comply with annual financial reporting requirements. The level of financial reporting required depends on the size and revenue of the charity.

Charities with annual operating expenditures of $10,000 or more are required to prepare financial statements that comply with generally accepted accounting principles (GAAP) and file an annual return with Charities Services.

Charities with annual operating expenditures of $500,000 or more are required to have their financial statements audited by a qualified auditor and file audited financial statements with Charities Services.

Charities with annual operating expenditures between $10,000 and $500,000 have the option to have their financial statements reviewed or audited by a qualified auditor.

Charities with annual operating expenditures of less than $10,000 are not required to prepare financial statements or file an annual return with Charities Services.

There are also exemptions available for certain types of charities from audit requirements. The following section outlines the exemptions for charities in New Zealand.

Exemptions for Charities from Audit Requirements

Charities that are exempt from audit requirements include those that:

  • Have annual operating expenditure of less than $500,000 and do not receive public funding
  • Are schools or kindergartens that receive less than 50% of their funding from public sources
  • Are places of worship that do not have an annual operating expenditure of more than $1 million
  • Are registered as a charitable trust board under the Charitable Trusts Act 1957 and have annual operating expenditure of less than $10 million

Charities that are exempt from audit requirements are still required to comply with annual financial reporting requirements and file financial statements with Charities Services.

The next section provides a step-by-step guide to conducting a charity audit in New Zealand.

Step-by-Step Guide to Conducting a Charity Audit in New Zealand

Conducting a charity audit involves several steps, including preparing for the audit, conducting the audit, and reporting the audit findings. The following section outlines the steps involved in conducting a charity audit in New Zealand.

Preparing for the Audit

The first step in conducting a charity audit is to prepare for the audit. This involves:

  • Engaging a qualified auditor who is registered with the External Reporting Board (XRB) and the New Zealand Institute of Chartered Accountants (NZICA)
  • Providing the auditor with access to the charity’s financial records and documentation, such as bank statements, invoices, and receipts
  • Agreeing on the scope and objectives of the audit, including the audit period and the audit procedures to be performed
  • Establishing a timeline for the audit and communicating this to all relevant stakeholders

Conducting the Audit

The second step in conducting a charity audit is to perform the audit procedures. This involves:

  • Reviewing the charity’s financial statements and records to ensure that they comply with accepted accounting principles and standards
  • Testing the charity’s internal controls and processes to ensure that they are effective and efficient
  • Verifying the charity’s income and expenses to ensure that they are accurate and complete
  • Identifying any areas of concern or potential risks and assessing their impact on the charity’s financial position and operations

Reporting the Audit Findings

The final step in conducting a charity audit is to report the audit findings. This involves:

  • Preparing an audit report that summarizes the audit procedures performed, the audit findings, and any recommendations for improvement
  • Presenting the audit report to the charity’s board of trustees or governing body and discussing the findings and recommendations
  • Filing the audited financial statements and audit report with Charities Services

The next section addresses common questions and concerns regarding charity audits in New Zealand.

Common Questions and Concerns Regarding Charity Audits in New Zealand

Charitable organizations in New Zealand may have questions or concerns regarding charity audits. The following section addresses some of the common questions and concerns regarding charity audits in New Zealand.

Who can perform a charity audit in New Zealand?

Charity audits in New Zealand must be conducted by a qualified auditor who is registered with the External Reporting Board (XRB) and the New Zealand Institute of Chartered Accountants (NZICA).

How much does a charity audit cost?

The cost of a charity audit depends on the size and complexity of the charity’s operations and financial reporting. Charities should obtain quotes from several qualified auditors and compare their fees and services before engaging an auditor.

What are the consequences of not conducting a charity audit?

Charities that fail to comply with annual financial reporting requirements may face penalties, such as fines or deregistration. Non-compliance may also damage the charity’s reputation and credibility with stakeholders.

The next section provides best practices for charity audits in New Zealand.

Best Practices for Charity Audits in New Zealand

Charitable organizations in New Zealand can follow best practices to ensure that their charity audits are effective and efficient. The following section outlines some best practices for charity audits in New Zealand.

Maintaining Accurate Financial Records

Charities should maintain accurate and complete financial records and documentation to facilitate the audit process. This includes keeping receipts, invoices, and bank statements organized and up-to-date.

Engaging a Qualified Auditor

Charities should engage a qualified auditor who has experience in auditing charitable organizations and is familiar with the relevant accounting principles and standards. Charities should obtain references and compare quotes from several qualified auditors before engaging an auditor.

Addressing Audit Findings and Recommendations

Charities should take prompt action to address any audit findings and recommendations. This may involve implementing new internal controls or processes, revising financial reporting procedures, or seeking professional advice.

The final section provides a recap of key takeaways and resources for further information and assistance.

Conclusion

Charity audits are an essential part of good governance and financial management for charitable organizations in New Zealand. Charities must comply with annual financial reporting requirements and may be required to conduct an audit depending on their size and revenue. Exemptions are available for certain types of charities from audit requirements.

Conducting a charity audit involves several steps, including preparing for the audit, conducting the audit, and reporting the audit findings. Charities can follow best practices to ensure that their charity audits are effective and efficient.

For further information and assistance regarding charity audits in New Zealand, charities can contact Charities Services or seek advice from a qualified auditor or accountant.

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