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Independent Assurance Practitioner's Review Report or Auditor's Report

To maintain their registration, PTEs that are not funded by the Tertiary Education Commission are required to submit an Annual Financial Return to NZQA. This Annual Financial Return must be completed by an independent chartered accountant.

The PTE’s independent chartered accountant will prepare their report using the appropriate template as specified under the review standard ISRE (NZ) 2400. The report is required to be submitted to NZQA within five months following the end of the PTE’s financial year.

NZQA will accept an audit opinion where the PTE has chosen to have its financial statements audited rather than reviewed.

In summary, either of the following options will meet NZQA’s financial monitoring requirements for PTEs:

Type of Engagement

Document to be submitted to NZQA

Due Date



Independent Assurance Practitioner’s Report

Within five months following the end of the PTE’s financial year

Must be completed by an independent chartered accountant. The accountant who compiles a PTE’s financial statements is not eligible to undertake a review or an audit of the PTE’s financial statements


Auditor’s Report

Complete the report and return it to Client Services.

As a result of a review of NZQA’s financial viability monitoring process, the completion of NZQA’s customised annual Chartered Accountant Professional Attestation (CAPA) form was discontinued in 2015.

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