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Page last updated: 04 September 2025

Approved professional courses in commercial law and taxation

Overseas auditors wishing to be licensed in New Zealand are required to complete an approved course in New Zealand commercial law and taxation. This is to ensure that all licensed auditors have knowledge of the New Zealand commercial environment. 

The following table sets out the degree level papers the FMA has approved in both commercial law and taxation that currently meet this requirement at 14 tertiary institutions:

Tertiary Institutions Commercial Law Taxation
University of Auckland COMLAW 203 Company Law COMLAW 301 Taxation
Auckland University of Technology 416614 - Law for New Zealand Business 367905 Advanced Taxation
or
367907 Taxation: Principles, Policies and Processes
UNITEC New Zealand ACTY 6320 Law of Business Entities ACTY 6210 Taxation
Manukau Institute of Technology 323.606 Commercial Law 2 311.642 Taxation
University of Waikato ACCT322 - Law of Business Enterprises ACCT 351 Taxation
Waikato Institute of Technology BBSD622 Corporate Law BBSD603 Taxation
Eastern Institute of Technology LAWS 6.01 Corporate Law ACCY7.08 Advanced Taxation
Massey University * 155.203 - Law of Business Organisations 110.289 Taxation
or
110.389 Advanced Taxation
Victoria University of Wellington COML 303 - Law of Organisations ACCY 305 Advanced Domestic Taxation
or
TAXN 301 Advanced Domestic Taxation
The Open Polytechnic of New Zealand * 71 214 - Law of Business Organisations 71 306 Taxation
Nelson Marlborough Institute of Technology LAW610 - Company Law ACC 706 Advanced Taxation
University of Canterbury ACCT 256 Law of Business Organisations ACCT 358 Advanced Issues in Taxation
Lincoln University LWST 201 - Commercial Law I ACCT306 Taxation
University of Otago BLAW211 Business Law Relating to Entities ACTP 312 Taxation Practice

* indicates institutions that offer courses by correspondence or distance learning.

If you have completed another course in New Zealand commercial law and taxation which you believe meets the requirements for auditor licensing, we are happy to consider whether that course is equivalent to the approved courses. You will need to provide a detailed description of the topics covered and the learning outcomes for the course you have completed.