The Registrar is responsible for maintaining a register of licensed auditors and registered audit firms. The public register records the following information:
A 3 digit number (prefixed by AUD) as allocated by the Registrar.
Auditor or audit firm business contact details
The name and business contact details. The register will also record all licensed auditors working for each registered audit firm. Previous name and contact details are not maintained on the register history log and would need to be obtained directly from the auditor or audit firm.
Licence or registration status and history
Auditors are issued with a current licence until it either expires or is cancelled by the licensing authority. Audit firms are registered until their registration expires or it is cancelled by the licensing authority. Cancelled and expired licences and registrations are kept on the register for 7 years.
The register contains a history of the current licence or registration status and details of any disciplinary action taken against an auditor.
There are currently 3 licensing authorities - FMA, NZICA and CPA Australia. The licensing authorities issue the licences, authorise registrations and notify the Registrar of any changes to the licences or registrations.
Licence or registration conditions
The register provides details of the licence or registration conditions for each auditor or audit firm.