- Companies limited by Members Guarantee
- Companies with majority foreign ownership
- Subsidiaries of overseas companies
- Large proprietary companies as defined by the Corporations Act that meet at least two out of the following three tests:
I. consolidated assets of $12.5m or moreII. consolidated revenue of $25m or moreIII. 50 or more employees in the company and its controlled entities
- We are also licensed to audit New Zealand Companies to meet the requirements of the New Zealand Companies Office – www.business.govt.nz/companies/
- Most of our Company Audit clients are introduced to us by the accountancy firms which do not have a Registered Company Auditor.
The AUASB issued the revised Standard of Review Engagements ASRE 2400 in 2013. A review engagement is a non-audit, limited assurance engagement. It is appropriate for audit-exempt SME’s who want to provide a level of assurance over financial statements between that which is provided by an audit (reasonable assurance) and a compilation report (no assurance).