Audit - Form an opinion
Review - Draw a conclusion
factual findings
Agreed-upon procedure -
Roport factual findings

For Accountants

  • 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

For Clients

About Us

About Us

The audit and assurance team at ABA Audit 2020 Limited has extensive experience in performing statutory and non-statutory assurance engagements for many types of New Zealand entities.

Our aim is to develop long standing relationships with our clients and to offer an affordable service without compromising on quality.

Section 35 of the Financial Reporting Act 2013 requires that a person who is appointed as an auditor to a specified entity must be a qualified auditor. We are qualified auditors, registered with Chartered Accountants Australia New Zealand (CAANZ). We adhere to the strict registration and licensing standards prescribed by NZICA.

our history

James Stewart MURRAY started the Accountancy firm Associated Business Advisors in Orewa in 2006.

Over the decade that followed, the firm underwent significant growth. ABA’s reputation has been built on providing local businesses with high quality financial, business, accounting and audit services, servicing Orewa, Silverdale, Red Beach, Millwater, Warkworth and Whangaparaoa areas as well as throughout New Zealand.

In 2015, James Murray understood that it was necessary to have the audit practice separated from the Associated Business Advisors. ABA Audit Limited became an independent audit firm.

Cornelius du Plessis and Shawn Yuan took over the ABA Audit Limted in 2021 and James continues as a consultant. The historical reputation and value of ABA Audit will continue by the ABA Audit 2020 Limited. We are ABA Audit.

  • James Murray
  • Cornelius Du Plessis
  • Shawn Yuan
  • James Murray

    Consultant, Chartered Accountant

    James is the retired director of ABA Audit Limited and continues to work for the practice as a consultant. He was a Qualified Auditor and Qualified Statutory Accountant prior to his retirement. With over 40 years' experience in the accounting industry, he has extensive accounting and auditing knowledge. James has a Master of Commerce degree in Management Studies (with Honours) from the University of Auckland. He was a past Business Mentor with Business Mentors New Zealand (BMNZ), a past President of the Rotary Club of Orewa and a past Trustee of Future Whangaparaoa Trust. He continues his community work as an officer of Hibiscus Coast Grandparents Parenting Grandchildren Inc. James lives in Orewa and in his spare time enjoys overseas travel, fishing, exploring other parts of NZ in his campervan, and spending time with his family.


  • Cornelius Du Plessis

    Chartered Accountant, Qualified Auditor

    Cornelius joined ABA in March 2017, after immigrating with his family from Pretoria in South Africa. He is an experienced Auditor who has a focus on meeting deadlines for clients. Cornelius started his own successful Audit and Accounting Practice in Pretoria in 2002 which he owned and ran up until leaving the country to move to New Zealand. Cornelius gained a Bachelor of Commerce (B.Com.) (with Honours) in Accounting, from the University of Johannesburg, and then gained his CA qualification. He is a Chartered Accountant, Qualified Auditor, and holder of a Certificate of Public Practice (CPP). Cornelius lives locally in Dairy Flat and in his spare time loves spending time with his family, going to the movies and exploring the area on day trips over weekends.


  • Shawn Yuan

    Chartered Accountant, Qualified Auditor

    Shawn, a Chartered Accountant who graduated from the University of Waikato, qualified with a Master of Management Studies. His assurance services experience includes audits of charities, real estate trust accounts, early childhood education services, private training establishments, Not for Profit organisations, forests, schools, small to intermediate sized companies and AML reporting entities. He is a Qualified Auditor, and holder of a Public Practice Certificate and recently qualified as a certified anti-money laundering specialist (ACAMS), which enhances his competence and knowledge in the AML audit area.

Contact Us

Online message

contact details

  • Add:
    97 Young Access, Rd 2
    Dairy Flat
    Auckland 0992
charity audit,auckland audit,aml audit,preschool audit,body corporate audit Keywords: charity audit auckland audit aml audit preschool audit body corporate audit charity audit auckland audit aml audit preschool audit body corporate audit charity audit auckland audit aml audit preschool audit body corporate audit
charity audit,auckland audit,aml audit,preschool audit,body corporate audit Keywords: charity audit auckland audit aml audit preschool audit body corporate audit charity audit auckland audit aml audit preschool audit body corporate audit charity audit auckland audit aml audit preschool audit body corporate audit