News and updates
Launch your career in auditing
Join a supportive and friendly team committed to strengthening accountability in the public sector. Applications for our Graduate Programme and Summer Internship opens on 5 March 2025.
Current vacancies
We’re looking for Graduates through to CA (or equivalent) qualified people with external audit experience who are committed to delivering the highest quality audit services to a range of clients.
Model financial statements - Commentary
Comments on reporting matters related to tertiary education institutions.
What we stand for
Our independence is critical
We act in the Auditor-General’s best interests. We manage our independence in a way that builds trust and confidence. We watch for potential conflicts of interest and manage them transparently. We do not allow personal, public, or political opinion to influence our work.
People matter
We treat others with dignity and respect. We care for each other, take time to listen, and value everyone’s contribution. We support our people to realise their potential. We take responsibility for our decisions and actions. We celebrate our achievements.
We act with integrity and courage
We are open, honest, and fair in everything we do. We have respectful conversations, even when it’s difficult. We speak up about wrongdoing and matters we consider to be unjust. We honour our commitments. We do the right thing, even when no one is watching.
We're here to make a difference
We build New Zealanders’ trust and confidence in the public sector. We help Parliament to keep the public sector accountable. We provide our clients with a quality service that they value. We work together, supporting our people to learn and grow.
Trevor Makanza
Trevor Makanza, Audit Manager
Karen MacKenzie
Karen MacKenzie, Audit Director
Have you seen our model financial statements?
Commentary for 31 December 2024 reporting by tertiary education institutes
We provide comments on reporting matters related to the final report, including guidance on disclosures about pay equity claims, greenhouse gas emissions, and accounting and audit standard updates.
Model financial statements for Crown entities
We've updated the model financial statements for Crown entities using the public benefit entity (PBE) accounting standards for Tier 1 and Tier 2 entities.
Guidance for financial reporting by electricity distribution businesses in 2024
We've updated our guidance for Electricity Distribution Businesses (EDBs) preparing financial statements with 31 March 2024 and 30 June 2024 balance dates.
Model financial statements for a Tier 3 entity
We've updated the model financial statements for Tier 3 public sector reporting entities, using the Reporting requirements for Tier 3 Public Sector Entities (Tier 3 (PS) standard).
Tutuki Tertiary Institute 2023
We've updated the model financial statements for tertiary education institutions, using the public benefit entity (PBE) Accounting Requirements for Tier 1 and Tier 2 entities.
Other resources
We also have guidance for financial reporting by electricity distribution businesses and licensing trusts.
