A person who acts as the auditor in respect of an issuer audit must hold a licence. Audit firms must be registered.
Key dates for licensing and registration are:
| 1 May 2012 | Registration for transitional licences opens for New Zealand
and overseas auditors Transitional registration begins for New Zealand audit firms |
| 26 June 2012 | Last day to register for transitional licence/registration |
| 1 July 2012 | Auditor Regulation Act 2011 comes fully into force. Only
licensed auditors /registered audit firms may conduct issuer
audits. FMA and accredited bodies can issue standard auditor licences and approve audit firm registrations |
| 1 May 2014 | Transitional provisions end. |
New Zealand auditor licensing
Transitional licence registration has now closed.
New Zealand based auditors need to apply for a
standard licence from an accredited body they are a member
of.
CPA Australia and NZICA are currently the only
accredited bodies.
Contact NZICA
for further details of how to apply for a standard licence.
Contact CPA Australia for further details of how to apply for a
standard licence.
New Zealand audit firm registration
Transitional registration has now closed.
New Zealand audit firms are registered on the Auditors Register
held at the Companies Office following approval by an accredited
body.
Contact NZICA
for further details of how to apply for firm registration.
Overseas auditor licensing
Transitional licensing has now closed.
Overseas auditors need to apply to FMA for a standard
licence.
See how to obtain a standard
licence.
Overseas audit firm registration
Overseas audit firms are registered with the Auditors Register
held at the New Zealand Companies Office following approval by
FMA.
See how to apply for
registration.