Disclaimer and Adverse Audit Opinions on NZ Charities
17 NZ-registered charities received a disclaimer or adverse audit opinion — the two most cautionary categories an auditor can issue — in their most recent annual return. Of those, 1 also had a going-concern uncertainty flagged. Combined public funding received: $0k.
Disclaimer & Adverse Audit Opinions
The two most cautionary opinions an auditor can issue. A disclaimer means the auditor could not form an opinion at all; adverse means the financial statements are materially misstated. Listed alongside each charity is the public-money cross-reference — taxpayer or pokies funding received despite the audit flag.
Adverse opinions
6
Disclaimers
11
Going-concern flagged
1
Public funding received
$0k
Canterbury Museum Trust Board
ADVERSE · FY 2025Education · Christchurch · CharityData rating: C
Audit detail
- Auditor
- Grant Thornton New Zealand Audit Limited
- Going concern
- Not flagged
- Key audit matters
- heritage asset non-recognition
- heritage asset valuation and disclosure
- visitor number evidence - Pop-Up Museum
Public funding received (lifetime, disclosed)
No disclosed public funding in our records.
Opinion history
| FY | Opinion | Going concern | Auditor |
|---|---|---|---|
| 2025 | adverse | — | Grant Thornton New Zealand Audit Limited |
| 2024 | unqualified | — | Crowe Audit New Zealand |
| 2023 | unqualified | — | Crowe New Zealand Audit Partnership |
| 2022 | unqualified | — | Deloitte |
| 2021 | adverse | — | Grant Thornton New Zealand Audit Limited |
| 2020 | unknown | — | Grant Thornton |
| 2019 | unknown | — | Grant Thornton |
| 2018 | unknown | — | Grant Thornton |
| 2017 | unknown | — | Grant Thornton |
| 2016 | unknown | — | Grant Thornton |
Abbeyfield New Zealand Incorporated
ADVERSE · FY 2026Health · Nelson · CharityData rating: B-
Audit detail
- Auditor
- INDEPENDENT AUDITORS LTD
- Going concern
- Not flagged
Public funding received (lifetime, disclosed)
No disclosed public funding in our records.
Opinion history
| FY | Opinion | Going concern | Auditor |
|---|---|---|---|
| 2026 | adverse | — | INDEPENDENT AUDITORS LTD |
| 2025 | unknown | — | Unknown |
| 2024 | unqualified | — | Independent Auditors Limited |
| 2023 | unqualified | — | Independent Auditors Limited |
| 2022 | unqualified | — | Independent Auditors Limited |
| 2021 | unqualified | — | Independent Auditors Limited |
| 2020 | unqualified | — | Independent Auditors Limited |
| 2019 | unqualified | — | Independent Auditors Limited |
| 2018 | unqualified | — | Independent Auditors Ltd |
| 2017 | unqualified | — | Unknown |
| 2016 | unqualified | — | Unknown |
Abbeyfield Properties Limited
ADVERSE · FY 2026Health · Nelson
Audit detail
- Auditor
- INDEPENDENT AUDITORS LTD
- Going concern
- Not flagged
Public funding received (lifetime, disclosed)
No disclosed public funding in our records.
Opinion history
| FY | Opinion | Going concern | Auditor |
|---|---|---|---|
| 2026 | adverse | — | INDEPENDENT AUDITORS LTD |
| 2025 | unqualified | — | Independent Auditors Ltd |
| 2024 | unqualified | — | Independent Auditors Limited |
| 2023 | unqualified | — | Independent Auditors Limited |
| 2022 | unqualified | — | Independent Auditors Limited |
| 2021 | unqualified | — | Independent Auditors Limited |
| 2020 | unqualified | — | Independent Auditors Limited |
| 2019 | unqualified | — | Independent Auditors Limited |
| 2018 | unqualified | — | Independent Auditors Ltd |
| 2017 | unqualified | — | Unknown |
| 2016 | unqualified | — | Unknown |
The Cardiology Department Charitable Trust (Waikato)
ADVERSE · FY 2025Health · Hamilton
Audit detail
- Auditor
- Owen McLeod & Co Ltd
- Going concern
- Not flagged
Public funding received (lifetime, disclosed)
No disclosed public funding in our records.
Opinion history
| FY | Opinion | Going concern | Auditor |
|---|---|---|---|
| 2025 | adverse | — | Owen McLeod & Co Ltd |
| 2024 | unqualified | — | Owen McLeod & Co Ltd Hamilton |
| 2023 | unqualified | — | Campbell & Campbell Accounting Consultants |
| 2022 | unqualified | — | Cambell & Cambell Accounting Consultants |
| 2021 | unqualified | — | Cambell & Cambell Accounting Consultants |
| 2020 | unqualified | — | Cambell & Cambell Accounting Consultants |
| 2019 | unqualified | — | Campbell and Campbell Accounting Consultants |
| 2018 | unqualified | — | Campbell and Campbell Accounting Consultants |
| 2017 | unqualified | — | Campbell & Campbell Accounting Consultants |
| 2016 | unqualified | — | Campbell and Campbell Accounting Consultants |
Digital Sensing Limited
ADVERSE · FY 2026Religion · Auckland
Audit detail
- Auditor
- Audit Integrity
- Going concern
- Not flagged
Public funding received (lifetime, disclosed)
No disclosed public funding in our records.
Opinion history
| FY | Opinion | Going concern | Auditor |
|---|---|---|---|
| 2026 | adverse | — | Audit Integrity |
| 2025 | adverse | — | Audit integrity Limited |
| 2024 | unqualified | — | Audit integrity Limited |
| 2023 | unqualified | — | Audit integrity Limited |
| 2022 | unqualified | — | Audit integrity Limited |
| 2021 | unqualified | — | Audit integrity Limited |
| 2020 | unqualified | — | Audit integrity Limited |
| 2019 | unknown | — | Integrity Audit |
| 2018 | unqualified | — | Integrity Audit |
| 2017 | unqualified | — | Integrity Audit |
| 2016 | unqualified | — | Integrity Audit Chartered Accountants |
Taranaki Outdoor Pursuits and Educational Centre Trust
ADVERSE · FY 2025Education · New Plymouth
Audit detail
- Auditor
- SILKS AUDIT
- Going concern
- Not flagged
Public funding received (lifetime, disclosed)
No disclosed public funding in our records.
Opinion history
| FY | Opinion | Going concern | Auditor |
|---|---|---|---|
| 2025 | adverse | — | SILKS AUDIT |
| 2024 | unqualified | — | Silks Audit Chartered Accountants |
| 2023 | unqualified | — | Silks Audit |
| 2022 | unqualified | — | Silks Audit Chartered Accountants Ltd |
| 2021 | unqualified | — | Unknown |
| 2020 | unqualified | — | Unknown |
| 2019 | unqualified | — | Unknown |
Joan Fernie Charitable Trust Board
DISCLAIMER · FY 2025Community Development · Napier · CharityData rating: C+
Audit detail
- Auditor
- Baker Tilly Staples Rodway
- Going concern
- Not flagged
Public funding received (lifetime, disclosed)
No disclosed public funding in our records.
Opinion history
| FY | Opinion | Going concern | Auditor |
|---|---|---|---|
| 2025 | disclaimer | — | Baker Tilly Staples Rodway |
| 2024 | disclaimer | — | Baker Tilly Staples Rodway Audit Limited |
| 2023 | disclaimer | — | Baker Tilly |
| 2022 | unknown | — | Baker Tilly Staples Rodway Audit Limited |
| 2021 | unknown | — | Baker Tilly Staples Rodway Audit Limited |
| 2020 | unknown | — | Baker Tilly Staples Rodway Audt Limited |
| 2019 | unknown | — | Baker Tilly Staples Rodway, Hastings |
| 2018 | unqualified | — | Staples Rodway, Hastings |
| 2017 | unqualified | — | Staples Rodway, Hastings |
| 2016 | unknown | — | Staples Rodway, Hastings |
AUSA Investment Trust
DISCLAIMER · FY 2025Education · Auckland
Audit detail
- Auditor
- William Buck Audit (NZ) Limited
- Going concern
- Not flagged
Public funding received (lifetime, disclosed)
No disclosed public funding in our records.
Opinion history
| FY | Opinion | Going concern | Auditor |
|---|---|---|---|
| 2025 | disclaimer | — | William Buck Audit (NZ) Limited |
| 2024 | disclaimer | — | William Buck Audit (NZ) Limited |
Midway Surf Rescue Community Trust
DISCLAIMER · FY 2023Arts & Culture · Gisborne
Audit detail
- Auditor
- BDO
- Going concern
- Not flagged
Public funding received (lifetime, disclosed)
No disclosed public funding in our records.
Opinion history
| FY | Opinion | Going concern | Auditor |
|---|---|---|---|
| 2024 | unqualified | — | Unknown |
| 2023 | disclaimer | — | BDO |
| 2022 | unqualified | — | Unknown |
| 2021 | unqualified | — | Coates Associates |
Mana Whenua i Tamaki Makaurau
DISCLAIMER · FY 2025Health · Tuakau
Audit detail
- Auditor
- Silks Audit
- Going concern
- Not flagged
Public funding received (lifetime, disclosed)
No disclosed public funding in our records.
The Air Training Corps Association of New Zealand Incorporated
DISCLAIMER · FY 2024Education · Wellington · CharityData rating: B-
Audit detail
- Auditor
- Aurora Financials
- Going concern
- Not flagged
Public funding received (lifetime, disclosed)
No disclosed public funding in our records.
Opinion history
| FY | Opinion | Going concern | Auditor |
|---|---|---|---|
| 2024 | disclaimer | — | Aurora Financials |
| 2023 | unknown | — | Aurora Financials |
| 2022 | unknown | — | Aurora Financials Limited |
| 2021 | unknown | — | Aurora Financials Limited |
| 2020 | unknown | — | Aurora Financials |
| 2019 | unknown | — | UrlichLander |
| 2018 | unknown | — | UrlichLander |
| 2017 | unknown | — | UrlichLander |
| 2016 | unqualified | — | UrlichLander Ltd |
Hui Amorangi Ki Te Manawa O Te Wheke
DISCLAIMER · FY 2024Religion · Rotorua
Audit detail
- Auditor
- Matley Audit Limited
- Going concern
- Not flagged
Public funding received (lifetime, disclosed)
No disclosed public funding in our records.
Opinion history
| FY | Opinion | Going concern | Auditor |
|---|---|---|---|
| 2024 | disclaimer | — | Matley Audit Limited |
| 2023 | unknown | — | Matley Audit Ltd |
| 2022 | unknown | — | Matley Audit |
| 2021 | unqualified | — | BDO Rotorua |
| 2020 | unqualified | — | BDO Rotorua Ltd |
| 2019 | unqualified | — | BDO, Rotorua |
| 2018 | unqualified | — | BDO, Rotorua |
| 2017 | unqualified | — | BDO Rotorua |
| 2016 | unqualified | — | BDO Rotorua Limited |
Te Hui Amorangi Ki Te Upoko O Te Ika
DISCLAIMER · FY 2024Religion · Palmerston North
Audit detail
- Auditor
- BDO
- Going concern
- Not flagged
Public funding received (lifetime, disclosed)
No disclosed public funding in our records.
Opinion history
| FY | Opinion | Going concern | Auditor |
|---|---|---|---|
| 2024 | disclaimer | — | BDO |
| 2023 | unqualified | — | CKS Auditors |
| 2022 | unqualified | — | CKS Audit |
| 2021 | unknown | — | CKS Audit |
| 2020 | unqualified | — | Hine Accounting Limited |
| 2019 | unqualified | — | Hine Accounting Limited |
| 2018 | unqualified | — | Hine Accountings |
| 2017 | unqualified | — | Unknown |
| 2016 | unqualified | — | Unknown |
Kapo Maori Aotearoa/New Zealand Incorporated
DISCLAIMER · FY 2025Health · Hastings
Audit detail
- Auditor
- Baker Tilly Staples Rodway Hawke's Bay
- Going concern
- Not flagged
Public funding received (lifetime, disclosed)
No disclosed public funding in our records.
Opinion history
| FY | Opinion | Going concern | Auditor |
|---|---|---|---|
| 2025 | disclaimer | — | Baker Tilly Staples Rodway Hawke's Bay |
| 2024 | disclaimer | — | Baker Tilly Staples Rodway |
| 2023 | disclaimer | — | Baker Tilly Staples Rodway |
| 2022 | unqualified | — | Bakertilly Staples Rodway |
| 2021 | unqualified | — | BM Accounting Ltd |
| 2020 | unqualified | — | BM Accounting Ltd |
| 2019 | unqualified | — | Baker Tilly Staples Rodway |
| 2018 | unqualified | — | B M Accounting Ltd |
| 2017 | unknown | — | Staples Rodway Audit Limited |
| 2016 | unqualified | — | Staples Rodway |
Tongariro Natural History Society Incorporated
DISCLAIMER · FY 2024Religion · Turangi
Audit detail
- Auditor
- Silks Audit Chartered Accountants
- Going concern
- Not flagged
Public funding received (lifetime, disclosed)
No disclosed public funding in our records.
Opinion history
| FY | Opinion | Going concern | Auditor |
|---|---|---|---|
| 2025 | qualified | — | Silks Audit Chartered Accountants |
| 2024 | disclaimer | — | Silks Audit Chartered Accountants |
| 2023 | unknown | — | Silks Audit |
| 2016 | unqualified | — | Beany Limited |
The New Zealand Federation Of Women's Institutes Incorporated
DISCLAIMER · FY 2025Arts & Culture · Wellington
Audit detail
- Auditor
- MooreMarkhams Wellington Audit
- Going concern
- Not flagged
Public funding received (lifetime, disclosed)
No disclosed public funding in our records.
Opinion history
| FY | Opinion | Going concern | Auditor |
|---|---|---|---|
| 2025 | disclaimer | — | MooreMarkhams Wellington Audit |
| 2024 | unqualified | — | Moore Markhams Audit |
| 2023 | qualified | — | MooreMarkhams Wellington Audit |
| 2022 | unknown | — | MooreMarkhams Wellington |
| 2021 | unknown | — | Unknown |
| 2020 | unknown | — | Unknown |
| 2019 | unqualified | — | Grant Thornton New Zealand Audit Partnership |
| 2018 | unknown | — | Grant Thornton New Zealand Audit Partnership |
| 2017 | unknown | — | Grant Thornton New Zealand Audit Partnership |
| 2016 | unknown | — | Grant Thornton |
City of Christchurch Trust
DISCLAIMER · FY 2023Arts & Culture · Tai Tapu · CharityData rating: B-
Audit detail
- Auditor
- Nexia
- Going concern
- Flagged
- Emphasis of matter
- going concern uncertainty
- service performance measurement - Restoration Work progression
- Key audit matters
- going concern assumption
- Restoration Work progression measurement
Public funding received (lifetime, disclosed)
No disclosed public funding in our records.
Opinion history
| FY | Opinion | Going concern | Auditor |
|---|---|---|---|
| 2024 | unqualified | — | Unknown |
| 2023 | disclaimer | Flagged | Nexia |
| 2022 | unknown | — | Nexia Audit Christchurch |
Data sourced from Charities Services register and annual returns. Our datasets may not be complete. Automated analysis can produce errors. If you believe any data on this page is incorrect, please contact us at hello@charitydata.co.nz. For informational purposes only. Not investment advice.