Education

We conduct audits in Educational Sectors including:

  • Kindegarten Associations
  • Kohanga Reo
  • Private Training Organisations - TEC
  • Earlychildhood
  • Schools

There are specific reporting and auditing requirements for each sector.

Please contact us to discuss your reporting requirements.

Agricultural - Farms and Forests

We audit numerous enterprises that are involved in various forms of farming throughout New Zealand  such as:

  • Forestry
  • Sheep & Beef
  • Dairying
  • Agriculture
  • Horticulture

We have assisted as auditors in preparation and registration of prospectuses for various rural based investment opportunities.

Please contact us to discuss your auditing requirements.

Prospectus/Issuer, FMC Reporting Entities

We have registered under the Auditor Regulation Act 2011 (Transitional Provisions) which enables us to undertake issuer/FMC audits.

To make a securities offering to the public a Prospectus is required. This needs to be audited and registered with the Registrar of Companies under the Securities Act 1978. Once registered the offerror becomes an ‘Issuer/FMC Reporting entity’.

Silks Audit is the auditor of a number of issuers which includes auditing of and assisting with the preparation and registration of the initial prospectus plus the ongoing audit requirements thereafter. We have provided audit services to:

  • Audit of Forest Partnerships
  • Audit of Forest/Farming Companies
  • Audit of Limited Partnerships
  • Audit of Co-operatives

Please contact us to discuss reporting requirements

Gambling Operators

We conduct audits for holders of class 4 gambling licenses.

Please contact us to discuss reporting requirements

Community Trusts

"Community Trust" is a trust established under Part 2 of the Trustee Banks Restructuring Act 1988.

This Act was to enable the "Community Trust" to hold shares in the capital of the resultant successor banking company. 

The Act made provision for the continued operation of  "Community Trusts".

Please contact us to discuss reporting requirements. 

Incorporated Societies

An "Incorporated Society" consists of a group of at least 15 people who have applied for registration as an "Incorporated Society" under the Incorporated Societies Act 1908.  A wide range of groups and organisations apply for incorporation, including sports clubs, music, cultural groups and special interest organisations.

Once registered the incorporated society becomes a separate legal entity distinct from its members.  This means that the members are not personally liable for the society’s debts, contracts or other obligations.  Likewise, members do not have any personal interest in any property or assets owned by the society.

An incorporated society will continue in existence as long as it files certain documents with the Registrar of Incorporated Societies, or until its members, or a creditor, decide to bring the society to an end.

The Rules of the Incorporated Society will determine whether an audit is required..

Please contact us to discuss your auditing requirements. 

Non - Public Funds

We conduct audits for the Defence force on the non-public funds.

Please contact us to discuss reporting requirements.

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