Audit Red Flags

NEW

Charity annual report text searched for audit opinion red flags. The presence of these terms indicates the auditor raised a concern in their report. Cross-referenced with CharityData ratings to identify patterns.

998
Documents Scanned
1
Adverse Opinions
6
Disclaimer of Opinion
61
Qualified Opinions
42
Emphasis of Matter
184
Going Concern

Flagged Charities (305)

CharitySectorYearFlagRatingScore
Canterbury Museum Trust BoardOther2025Adverse OpinionF22.5
Te Awakairangi Health NetworkOther2025Disclaimer of OpinionD49.8
The Food and Fibre Centre of Vocational Excellence Society IncorporatedOther2025Disclaimer of OpinionF15
Rongowhakaata Iwi TrustOther2025Qualified OpinionF22.5
Child Cancer Foundation IncorporatedOther2025Qualified OpinionF30
Te Rūnanga o Kaikōura IncorporatedOther2025Qualified OpinionF30
He Herenga Kura TrustOther2025Qualified OpinionA-85
Canterbury Museum Trust BoardOther2025Qualified OpinionF22.5
NZ BENEVOLENT FUND LIMITEDOther2025Qualified OpinionF15
Cancer Society of New Zealand Auckland Northland Division IncorporatedOther2025Qualified OpinionF19.5
Cancer Society Of New Zealand Central Districts Division IncOther2025Qualified OpinionF19.5
Trinity TrustOther2025Qualified OpinionF15
World Mission Society Church of God TrustOther2025Qualified OpinionF30
Waikato/ Bay Of Plenty Division Cancer Society Of New Zealand (Incorporated) Other2025Qualified OpinionF30
Trinity Home and Hospital LimitedOther2025Qualified OpinionF15
South Canterbury Free Kindergarten Association IncorporatedOther2025Qualified OpinionA-85
The Gisborne Free Kindergarten Association IncorporatedOther2025Qualified OpinionB-70.1
New Zealand Family Planning Association IncorporatedOther2025Emphasis of MatterA-85
Taranaki Community Rugby TrustOther2025Emphasis of MatterF30
Calvary Hospital Southland FoundationOther2025Emphasis of MatterB77.6
The Jasmine Charitable TrustOther2025Emphasis of MatterF15
The Food and Fibre Centre of Vocational Excellence Society IncorporatedOther2025Emphasis of MatterF15
Karori Sanctuary TrustOther2025Going Concern UncertaintyF22.5
Maori Soldiers TrustOther2025Going Concern UncertaintyF30
The Canterbury Charity Hospital TrustOther2025Going Concern UncertaintyF30
Roopu A Iwi TrustOther2025Going Concern UncertaintyF22.5
The Dunedin After Hours Doctors LimitedOther2025Going Concern UncertaintyD-42.2
Canterbury Museum Trust BoardOther2025Going Concern UncertaintyF22.5
EcoMatters Environment TrustOther2025Going Concern UncertaintyA-85
Christchurch Methodist Central MissionOther2025Going Concern UncertaintyF30
Otautahi Community Housing TrustOther2025Going Concern UncertaintyF30
Kimi Hauora Wairau Marlborough PHO TrustOther2025Going Concern UncertaintyA-85
New Zealand Methodist Trust AssociationOther2025Going Concern UncertaintyD+54.6
Visionwest Community TrustOther2025Going Concern UncertaintyA-85
Te Rūnanga o Kaikōura IncorporatedOther2025Going Concern UncertaintyF30
The Cawthron Institute Trust BoardOther2025Going Concern UncertaintyA-85
He Herenga Kura TrustOther2025Going Concern UncertaintyA-85
Te Tautara o Pukekohe TrustOther2025Going Concern UncertaintyF15
New Zealand Walking Access CommissionOther2025Going Concern UncertaintyF37.9
Hokonui Runanga Health And Social Services TrustOther2025Going Concern UncertaintyA-85
Arts Foundation of New ZealandOther2025Going Concern UncertaintyF15
Rangitāne O Wairarapa IncorporatedOther2025Going Concern UncertaintyB-74.3
Howick Baptist Healthcare LimitedOther2025Going Concern UncertaintyF30
The Food and Fibre Centre of Vocational Excellence Society IncorporatedOther2025Going Concern UncertaintyF15
North Canterbury Sport And Recreation TrustOther2025Going Concern UncertaintyB-71.4
Gracedale Care LimitedOther2025Going Concern UncertaintyA-85
Masterton Trust Lands TrustOther2025Going Concern UncertaintyF15
Bethsaida Trust Board IncOther2025Going Concern UncertaintyF19.5
Windows TrustOther2025Going Concern UncertaintyF15
Belfast Community TrustOther2025Going Concern UncertaintyF16.5
The Gisborne Free Kindergarten Association IncorporatedOther2025Going Concern UncertaintyB-70.1
The Chelsea Hospital Trust BoardOther2025Going Concern UncertaintyB+80.9
The Court Theatre TrustOther2025Going Concern UncertaintyB+84.2
Interpreting New Zealand IncorporatedOther2025Non-ComplianceA-85
Brackenridge Services LimitedOther2025Non-ComplianceF16.5
CHT Healthcare TrustOther2025Non-ComplianceB75.3
Arowhenua Whanau ServicesOther2024Disclaimer of OpinionF22.5
The Agape Homes TrustOther2024Disclaimer of OpinionA-85
St Hildas Collegiate School IncorporatedOther2024Qualified OpinionF30
Canterbury Westland Kindergarten Association IncorporatedOther2024Qualified OpinionC+66.6
Anglican Diocese Of Waikato & TaranakiOther2024Qualified OpinionF34.5
The New Apostolic Church (New Zealand) LimitedOther2024Qualified OpinionF30
New Zealand Railways Staff Welfare TrustOther2024Qualified OpinionF15
The Royal Australian and New Zealand College of Obstetricians and GynaecologistsOther2024Qualified OpinionC+67.8
The South Seas Health Care TrustOther2024Qualified OpinionB+82.5
Te Hauora O Te Hiku O Te Ika TrustOther2024Qualified OpinionA-85
Nga Mataapuna Oranga LimitedOther2024Qualified OpinionC-59.7
Pacific Island Homecare Services TrustOther2024Qualified OpinionC+65
Ka Pai Kai Aotearoa LimitedOther2024Qualified OpinionF30
Matawhaanui TrustOther2024Qualified OpinionF30
Korowai Aroha TrustOther2024Qualified OpinionA-85
Te Whare Ora O Te Hiku O Te Ika LtdOther2024Qualified OpinionA-85
Arowhenua Whanau ServicesOther2024Qualified OpinionF22.5
Orana Wildlife TrustOther2024Qualified OpinionF30
Taeaomanino TrustOther2024Qualified OpinionF39.8
United North Piha Lifeguard Service (Incorporated)Other2024Qualified OpinionF30
Te Kotahitanga O Ngāti Whakaue Assets TrustOther2024Qualified OpinionF15
South Canterbury Hospice IncorporatedOther2024Qualified OpinionA-85
Te Kapua Whakapipi Charitable TrustOther2024Qualified OpinionA-85
Lake Taupo Hospice Trust IncOther2024Qualified OpinionF30
The Joseph Charitable TrustOther2024Qualified OpinionA-85
Joyya TrustOther2024Qualified OpinionF15
Blue Light Ventures IncorporatedOther2024Qualified OpinionA-89.5
University of Canterbury FoundationOther2024Emphasis of MatterF30
University of OtagoOther2024Emphasis of MatterF31.5
Massey UniversityOther2024Emphasis of MatterF31.5
Lincoln UniversityOther2024Emphasis of MatterF15
Canterbury Westland Kindergarten Association IncorporatedOther2024Emphasis of MatterC+66.6
ARATAKI MINISTRIES LIMITEDOther2024Emphasis of MatterA-85.4
Windsor Park Hub LimitedOther2024Emphasis of MatterF15
The Baptist Union Of New ZealandOther2024Emphasis of MatterF30
Auckland Rescue Helicopter TrustOther2024Emphasis of MatterD-40
ABUSE AND RAPE CRISIS SUPPORT MANAWATU INCORPORATEDOther2024Emphasis of MatterB+84.8
Whakatohea Maori Trust BoardOther2024Emphasis of MatterF15
Community Law Canterbury Te Ture Whanui O WaitahaOther2024Emphasis of MatterB77
Downtown Community Ministry Wellington IncOther2024Emphasis of MatterB+82.8
EARLY LEARNING COUNTIES MANUKAU LIMITEDOther2024Emphasis of MatterF15
Manukau Urban Maori Authority IncorporatedOther2024Emphasis of MatterF15
Muaūpoko Tribal Authority IncorporatedOther2024Emphasis of MatterF30
Calvary Hospital Southland LimitedOther2024Emphasis of MatterF19.5
Dilworth TrustOther2024Emphasis of MatterF30
Hutt Independent Boys School IncorporatedOther2024Going Concern UncertaintyF30
Circa Theatre IncorporatedOther2024Going Concern UncertaintyB-70.2
The University of Auckland Medical & Health Sciences FoundationOther2024Going Concern UncertaintyB+83.3
Massey UniversityOther2024Going Concern UncertaintyF31.5
Woodford House Trust BoardOther2024Going Concern UncertaintyF30
Canoe Racing New Zealand IncorporatedOther2024Going Concern UncertaintyD-43.8
Victoria Link LimitedOther2024Going Concern UncertaintyF15
St Peter's CollegeOther2024Going Concern UncertaintyB79.3
Hawke's Bay Community Fitness Centre TrustOther2024Going Concern UncertaintyF37.5
The Research Trust of Victoria University Of WellingtonOther2024Going Concern UncertaintyA-85
The Otago University Childcare Association IncorporatedOther2024Going Concern UncertaintyD-43.2
New Zealand College of Public Health Medicine IncorporatedOther2024Going Concern UncertaintyA-85
The University Of Auckland FoundationOther2024Going Concern UncertaintyF30
Christchurch Cathedral Grammar School Trust BoardOther2024Going Concern UncertaintyF30
The New Apostolic Church (New Zealand) LimitedOther2024Going Concern UncertaintyF30
Construction Growth Foundation IncOther2024Going Concern UncertaintyF15
CARITAS Aotearoa New Zealand - Catholic Agency for Justice, Peace and DevelopmentOther2024Going Concern UncertaintyA-85
The Peniel Charitable Trust Board IncorporatedOther2024Going Concern UncertaintyF15
The Chris Ruth Centre TrustOther2024Going Concern UncertaintyA-85
St Peter's School Trust BoardOther2024Going Concern UncertaintyA-85
University of OtagoOther2024Going Concern UncertaintyF31.5
Lincoln UniversityOther2024Going Concern UncertaintyF15
Wentworth College Education Charitable TrustOther2024Going Concern UncertaintyF15
The Royal Australasian College of SurgeonsOther2024Going Concern UncertaintyA-85
University Of Otago Foundation TrustOther2024Going Concern UncertaintyF37.5
Samuel Marsden Collegiate School Trust BoardOther2024Going Concern UncertaintyB-72.5
Wellington Uni-Professional LimitedOther2024Going Concern UncertaintyF39.2
Medecins Sans Frontieres New Zealand Charitable TrustOther2024Going Concern UncertaintyC+69.4
New Zealand Local Authority Protection Programme Disaster FundOther2024Going Concern UncertaintyF30
Otago Peninsula TrustOther2024Going Concern UncertaintyF15
Hauraki Maori Trust BoardOther2024Going Concern UncertaintyF30
The Society Of Mary Trust BoardOther2024Going Concern UncertaintyF30
Taeaomanino TrustOther2024Going Concern UncertaintyF39.8
Orana Wildlife TrustOther2024Going Concern UncertaintyF30
Antarctic Heritage TrustOther2024Going Concern UncertaintyF15
Queen Elizabeth Hospital Community TrustOther2024Going Concern UncertaintyB+84.6
Early Start Project LimitedOther2024Going Concern UncertaintyA-85
Avonlea Charitable TrustOther2024Going Concern UncertaintyA-85
The Royal Australian and New Zealand College of Obstetricians and GynaecologistsOther2024Going Concern UncertaintyC+67.8
Northern Rescue Helicopter LimitedOther2024Going Concern UncertaintyF15
Te Toi MahanaOther2024Going Concern UncertaintyC+65
Te Hauora Runanga O Wairarapa IncorporatedOther2024Going Concern UncertaintyB75.5
The South Seas Health Care TrustOther2024Going Concern UncertaintyB+82.5
Museum Of Transport And TechnologyOther2024Going Concern UncertaintyF30
The Open Home Foundation Of New ZealandOther2024Going Concern UncertaintyA-85
Auckland Rescue Helicopter TrustOther2024Going Concern UncertaintyD-40
Conservation International Aotearoa LimitedOther2024Going Concern UncertaintyF32.3
Pacific Island Homecare Services TrustOther2024Going Concern UncertaintyC+65
Teaching Council of Aotearoa New ZealandOther2024Going Concern UncertaintyC+65
Whangaroa Health Services TrustOther2024Going Concern UncertaintyF37.6
Sport Hawke's BayOther2024Going Concern UncertaintyA-85
Wellington Zoo TrustOther2024Going Concern UncertaintyF15
Taranaki Stadium TrustOther2024Going Concern UncertaintyF15
Kerikeri Retirement Village LimitedOther2024Going Concern UncertaintyF15
Te Kotahitanga O Ngāti Whakaue Assets TrustOther2024Going Concern UncertaintyF15
Waikato River AuthorityOther2024Going Concern UncertaintyF30
Community Law Canterbury Te Ture Whanui O WaitahaOther2024Going Concern UncertaintyB77
One Double Five Whare Awhina Community House TrustOther2024Going Concern UncertaintyB+84.3
The National Pacific Media TrustOther2024Going Concern UncertaintyC+65
Nazareth Care Charitable TrustOther2024Going Concern UncertaintyF15
Pirirakau Hauora Charitable TrustOther2024Going Concern UncertaintyF15
Iosis LimitedOther2024Going Concern UncertaintyF15
The Pacific Island Business Development TrustOther2024Going Concern UncertaintyA-85
Takapo AMW LimitedOther2024Going Concern UncertaintyF15
Te Waka Whaiora TrustOther2024Going Concern UncertaintyF30
Windsor House Board of GovernorsOther2024Going Concern UncertaintyF15
Asia New Zealand FoundationOther2024Going Concern UncertaintyF16.5
Beattie Community Trust IncorporatedOther2024Going Concern UncertaintyF15
CCS Disability Action Canterbury West Coast IncorporatedOther2024Going Concern UncertaintyF15
Aviva (incorporating Christchurch Women's Refuge) Charitable TrustOther2024Going Concern UncertaintyF22.5
Hokonui Runanga IncorporatedOther2024Going Concern UncertaintyF15
Waihi Senior Citizens Home IncorporatedOther2024Going Concern UncertaintyA-85
Physiotherapy BoardOther2024Going Concern UncertaintyF30
SPIRIT OF ADVENTURE TRUSTOther2024Going Concern UncertaintyF15
Glenice & John Gallagher FoundationOther2024Going Concern UncertaintyF30
Dutch Village TrustOther2024Going Concern UncertaintyF15
Dental CouncilOther2024Going Concern UncertaintyA-85
Muaūpoko Tribal Authority IncorporatedOther2024Going Concern UncertaintyF30
Kirva TrustOther2024Going Concern UncertaintyF15
Bone Marrow Cancer TrustOther2024Going Concern UncertaintyF19.5
Joyya TrustOther2024Going Concern UncertaintyF15
Grace TrustOther2024Going Concern UncertaintyF30
Nursing Council of New ZealandOther2024Going Concern UncertaintyF15
Home FoundationOther2024Going Concern UncertaintyF30
The Manukau Counties Community Facilities Charitable TrustOther2024Going Concern UncertaintyF15
Nga Kura a Iwi o Aotearoa IncorporatedOther2024Going Concern UncertaintyF15
Trust House LimitedOther2024Going Concern UncertaintyF30
Mountains To Sea Conservation TrustOther2024Going Concern UncertaintyF15
University of OtagoOther2024Non-ComplianceF31.5
Southland disAbility Enterprises Charitable TrustOther2024Non-ComplianceD49
The South Seas Health Care TrustOther2024Non-ComplianceB+82.5
The Manukau Counties Community Facilities Charitable TrustOther2024Non-ComplianceF15
SPIRIT OF ADVENTURE TRUSTOther2024Non-ComplianceF15
Joan Fernie Charitable Trust BoardOther2023Disclaimer of OpinionF30
City of Christchurch TrustOther2023Disclaimer of OpinionF30
The Huntley School Board Of TrusteesOther2023Qualified OpinionB-72.9
Arise ChurchOther2023Qualified OpinionF37.5
Auckland Philharmonia TrustOther2023Qualified OpinionC61.6
Royal Forest & Bird Protection Society Of New Zealand IncorporatedOther2023Qualified OpinionF30
Showing 200 of 305 results

Analysis Summary

Flagged Charities with Low Ratings

173 of 256 flagged charities (68%)

have D or F ratings, suggesting audit concerns may correlate with broader governance or financial issues.

Sectors with Most Audit Flags

  • Other256 charities

Based on available data, 305 unique charities appear to have at least one audit-related flag in their filed annual reports. These flags suggest the auditor raised a concern, but the presence of a keyword does not confirm material issues. Some terms such as "qualified opinion" or "emphasis of matter" may appear in reports for routine matters. We recommend reading the full audit report before drawing conclusions about any specific charity.

Methodology

What each audit opinion type means

  • Adverse Opinion — The auditor concluded that the financial statements are materially misstated and do not present a true and fair view. This is the most serious finding an auditor can issue.
  • Disclaimer of Opinion — The auditor was unable to obtain sufficient evidence to form an opinion on the financial statements. This may indicate significant limitations on the audit scope.
  • Qualified Opinion — The auditor found material issues in specific areas, but the overall financial statements are otherwise fairly presented. Often relates to particular line items or disclosures.
  • Emphasis of Matter — The auditor wants to draw the reader's attention to a particular matter disclosed in the financial statements. This does not modify the opinion itself but highlights something the auditor considers important.
  • Going Concern Uncertainty — The auditor identified material uncertainty about whether the charity can continue operating for the foreseeable future (typically 12 months). This is a significant warning about financial viability.
  • Non-Compliance — The auditor noted potential non-compliance with laws, regulations, or reporting standards. The nature and severity varies — it may relate to technical reporting requirements or more substantive matters.

How this analysis works

We search the full extracted text of 998 charity annual reports for specific phrases that indicate audit opinion modifications or flags. This is keyword matching on document text — it identifies documents where the auditor used these specific phrases, which typically appear only when the auditor is raising a genuine concern.

Important: The presence of these terms indicates the auditor raised a concern, but context matters. Always read the full audit report before drawing conclusions. Some flags may relate to prior-year issues that have since been resolved, or to matters that are standard in certain sectors.

Data source: Annual reports filed with Charities Services register. Text extracted via OCR/PDF processing. Coverage: 998 documents with extracted text.

Data sourced from Annual reports filed with Charities Services register. Our datasets may not be complete. Automated analysis can produce errors. If you believe any data on this page is incorrect, please contact us at hello@nzxplorer.co.nz.

For informational purposes only. Not investment advice.