NZX × Charity Auditor Conflict Cross-Reference

5 potential audit-independence conflicts identified by matching 4 audit firms across NZX-listed company audits and charity audits where entity names share a root token (e.g. "Mainfreight Limited" and "Mainfreight Foundation"). Of those, 2 are high-confidence, 1 medium, 2 low.

NZX × Charity Auditor Conflicts

Where the same audit firm signs off on both an NZX-listed company AND a charity (foundation, trust, endowment) whose name shares a root token with that company. A common pattern is the listed-company-named foundation: the parent company audits the charity that holds shares in or receives donations from the parent.

Experimental — manual review required. Matches are detected by shared root tokens in entity names. Some pairs are coincidental name overlaps (different organisations). High-confidence pairs (multiple shared tokens or ≥8-char shared word) are most reliable. We do not assert any independence breach has occurred — these are review prompts.
Total flagged pairs
5
High confidence
2
Medium confidence
1
Audit firms involved
4
ConfidenceAudit FirmNZX IssuerCharityShared Token
HIGHWilliam BuckPromisia Healthcare Limited(PHL)Total Healthcare Charitable Trust
Health
healthcare
HIGHDeloitteAuckland International Airport Limited(AIA)Auckland Museum Trust Board
Arts & Culture
auckland
MEDIUMKPMGGreen Cross Health Limited(GXH)Midlands Regional Health Network Charitable Trust
Health
health
LOWKPMGGreen Cross Health Limited(GXH)Southern Cross CLT Limited
Health
cross
LOWGrant ThorntonAsset Plus(APL)Ngapuhi Asset Holding Company Limited
Other
asset

Data sourced from Charities Services register and annual returns. 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@charitydata.co.nz. For informational purposes only. Not investment advice.