About this register

If you are an overseas association of accountants who require your members to be qualified to perform non-issuer statutory audits in New Zealand, you must be approved by the Registrar of Companies (Registrar).

If you are an overseas auditor who wants to perform non-issuer statutory audits in New Zealand and the overseas association that you are a member of is not approved under FRA 2013, then you need to be approved by the Registrar.

Auditors wishing to perform issuer audits must be licensed under the Auditor Regulation Act 2011. For licensing details please see the Auditors Register.

Auditors Register

Applying for approval

Overseas association of accountants or overseas auditors who want to be approved under FRA 2013 must apply for approval.

Approval is given under section 36(1)(c)(i) or (d)(ii) of FRA 2013 and relates to audits that do not come under the Public Audit Act 2001 or the Financial Markets Conduct Act 2013.

Apply for approval as an overseas association of accountants

Approval as an overseas association of accountants is given by the Registrar of Companies under sections 36(1)(c)(ii) and 36A of the FRA 2013.

Apply for approval by completing this form.

Email your completed form and supporting documents to auditorsregister@mbie.govt.nz for processing.

Apply for approval as an overseas auditor

Approval as an overseas auditor is given by the Registrar of Companies under sections 36(1)(d)(ii) and 36A of the FRA 2013.

Apply for approval by completing this form.

Email your completed form and supporting documents to auditorsregister@mbie.govt.nz for processing.

Approvals are recorded on the register

If approved, your name will be recorded on the Register of Approved Overseas Auditors and Associations of Accountants along with:

• A unique identifier (prefixed by OASN or OAUD).
• The name of the town/city in which your principal place of business is located.
• The type of approved person (overseas auditor or overseas association of accountants).
• Your approval date.
• Jurisdiction registration number
• Any conditions or limitations which apply to your approval.
• Any other prescribed information.

We will email you to confirm we have approved your application. At the same time, we will confirm your unique identifier.

We will set up your online account

When we approve your application we will also set up an online account for you. We will email you instructions for activating your account.

Once your account is activated you will use this to log in and register reports with the Registrar.

Make sure you have a RealMe login

You need a RealMe® login (username and password) to activate and use your online account (you do not need a RealMe verified identity).

• If you have used RealMe before (for example, to update another Companies Office register), you can use that RealMe login here.
• If you have not used RealMe before, you can create a login when you activate your online account.
  • You will need to choose 3 security questions. Take care when you provide your answers. If you ever forget your username or password, you will need to respond to these questions and your answers must exactly match what you provide now.

Conditions may apply

The Registrar may impose conditions on an approval. For example, restrictions on the ability of an approved association to recognise its members, or conditions that impose limits or restrictions on the types of audits that a person approved may carry out.

Ongoing compliance

Every approved overseas association of accountants or auditor must keep their register entry up to date.

There is also an ongoing obligation to:

• register a report with the Registrar of Companies (the Registrar), and
• notify the Registrar if an association or auditor becomes aware that it does not comply, or no longer complies, with the requirements for approval.

Last updated September 2025