Kudos Murray Audit
Independent member of
kudos international network
Audit - Form an opinion
Review - Draw a conclusion
factual findings
Agreed-upon procedure -
Report factual findings

For Accountants

Compliance Audits

  • For-profit entities

    The minimum requirements set b Inland Revenue as specified by Tax Administration（Financial Statements） Order 2014

    Special Purpose Financial Reporting Framework for For-Profit Entities

    Chapter 12 of the ECE Funding Handbook based on the section 31 I of the Education act 1989

    NZ International Financial Reporting Standards Reduced disclosure Regime（NZ IFRS（RDR））

    Tier 3 Charity

    Charities with annual operating expenditure under $2 million that do not have public accountability. Tier 3 Public Benefit Entity Simple Format Reporting -Accrual（Not-for-profit）

  • Tier 2 Charity

    Charities with annual operating expenditure under $30 million that do not have public accountability. Tier 2 Public Benefit Entity Standards Reduced Disclosure Regime

    Body Corporate

    Form 17 Financial statement, Section 132, Unit Titles Act 2010

  • Other not-for-profit entities

    The minimum requirements set by Inland Revenue as specified by Tax Administration（Financial Statements） Order 2014

    Tier 4 Charity

    Charities with annual operating payments under $125,000 that do not have public accountability: Tier 4 Public Benefit Entity Simple Format Reporting - Cash(Not-for-profit)

  • Licensed early childhood services

    Special Purpose Financial Reporting Framework for For-Profit Entities

  • Historical Financial Audits

Review Engagements

  • For-profit entities

    The minimum requirements set by Inland reve nue as specified by Tax Administration（Finan- cial statements） order 2014

    Special Purpose Financial Reporting Frame work for For-Profit Entities

    Chapter 12 of the Funding Handbook issued under section 311（5） of the Education Act 1989

    For-profit entities

    The minimum requirements set by Inland reve nue as specified by Tax Administration（Finan- cial statements） order 2014

    Special Purpose Financial Reporting Frame work for For-Profit Entities

    Chapter 12 of the Funding Handbook issued under section 311（5） of the Education Act 1989

  • Body Corporate

    Body Corporate

    Form 17 Financial statement Section 132 Unit Titles Act 2010

  • Tier 4 Charity

    Tier 4 Charity

    Charities with annual operating payments under $125,000 that do not have public accountability Tier 4 Public Benefit Entity Simple Format Reporting Cash（Not-for-profit)

  • Tier 3 Charity

    Tier 3 Charity

    Charities with annual operating expenditure under $2 million that do not have public accountability:Tier 3 Public Benefit Entity Simple Format Reporting- Accrual （Not-for-profit)

  • Other
    not-for-profit
    entities

    Other not-for-
    profit entities

    The minimum requirements set by Inland Revenue as specified by Tax Administration （Financial Statements）Order 2014

Agreed Upon Procedures

Agreed Upon Procedures
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