Iwi Auditors
Which audit firms serve iwi organisations
16
Unique firms serving iwi
32
67 auditor-year records
10
KPMG, PwC, EY, Deloitte
2
Detected auditor switches
Market Share by Client Assets
Concentration Analysis
| Tier | Firms | Clients | Client Assets | Share |
|---|---|---|---|---|
| Big 4 | 3 | 10 | $6.4B | 74.2% |
| Mid-Tier | 4 | 10 | $1.1B | 12.7% |
| Boutique | 9 | 14 | $1.1B | 13.1% |
Auditor Portfolios
| Organisation | Total Assets | Revenue | FY End | Tenure | Opinion |
|---|---|---|---|---|---|
| Waikato-Tainui | $2.4B | $141.6M | Mar 2024 | 7 yrs | Clean |
| Te Rūnanga o Ngāti Porou | $298.0M | $66.1M | Jun 2023 | 1 yr | Clean |
| Raukawa Settlement Trust | $283.0M | $16.2M | Jun 2025 | 6 yrs | Clean |
| Ngāti Raukawa ki te Tonga | $259.5M | $19.9M | Jun 2024 | 2 yrs | Clean |
| Ngāti Maniapoto | $256.0M | $15.0M | Mar 2025 | 1 yr | Clean |
| Ngāruahine | $120.0M | $5.5M | Jun 2025 | 1 yr | Clean |
| Ngāti Ruanui | $77.9M | $16.3M | Mar 2024 | 1 yr | Clean |
| Organisation | Total Assets | Revenue | FY End | Tenure | Opinion |
|---|---|---|---|---|---|
| Ngāti Whātua Ōrākei Trust | $1.6B | $97.2M | Jun 2023 | 2 yrs | Clean |
| Ngāti Toa Rangatira | $1.0B | $163.5M | Jun 2025 | 2 yrs | Clean |
| Organisation | Total Assets | Revenue | FY End | Tenure | Opinion |
|---|---|---|---|---|---|
| Ngāi Tūhoe | $453.4M | $21.2M | Mar 2025 | 1 yr | Clean |
| Ngāti Whakaue | $88.6M | $6.7M | Jun 2024 | 1 yr | Clean |
| Ngāti Rārua | $72.6M | $5.7M | Mar 2025 | 1 yr | Clean |
| Ngāti Whare | $64.8M | $15.9M | Jun 2024 | 3 yrs | Clean |
| Ngāti Ranginui | $13.4M | $10.4M | Jun 2023 | 2 yrs | Clean |
Silks Audit
5 iwi clients
Client assets: $587.4M
| Organisation | Total Assets | Revenue | FY End | Tenure | Opinion |
|---|---|---|---|---|---|
| Te Kāhui o Taranaki | $182.0M | $10.8M | Jun 2025 | 3 yrs | Clean |
| Te Ātiawa (Taranaki) | $154.1M | $5.5M | Jun 2024 | 7 yrs | Clean |
| Whanganui | $120.1M | $5.0M | Jun 2023 | 1 yr | Clean |
| Rangitāne o Wairau | $97.4M | $5.0M | Jun 2024 | 1 yr | Clean |
| Ngāti Mutunga (Taranaki) | $33.8M | $3.9M | Sept 2022 | 3 yrs | Clean |
2 iwi clients
Client assets: $230.0M
| Organisation | Total Assets | Revenue | FY End | Tenure | Opinion |
|---|---|---|---|---|---|
| Ngāti Pāhauwera | $123.3M | $6.9M | Jun 2025 | 2 yrs | Clean |
| Ngāti Tūwharetoa | $106.7M | $9.8M | Jun 2025 | 2 yrs | Clean |
| Organisation | Total Assets | Revenue | FY End | Tenure | Opinion |
|---|---|---|---|---|---|
| Tātau Tātau o Te Wairoa | $158.2M | $29.4M | Jun 2025 | 1 yr | Clean |
| Organisation | Total Assets | Revenue | FY End | Tenure | Opinion |
|---|---|---|---|---|---|
| Te Rūnanga-Ā-Iwi-Ō-Ngāpuhi | $112.3M | $28.2M | Jun 2025 | 1 yr | Clean |
| Tapuika | $28.8M | $6.9M | Jun 2025 | 1 yr | Clean |
Rotation History
Cookson Forbes
2 iwi clients
Client assets: $136.6M
| Organisation | Total Assets | Revenue | FY End | Tenure | Opinion |
|---|---|---|---|---|---|
| Te Arawa Lakes Trust | $102.4M | $20.5M | Jun 2025 | 1 yr | Clean |
| Ngāi Tai ki Tāmaki | $34.2M | $5.2M | Mar 2025 | 1 yr | Clean |
PKF Aickin
1 iwi client
Client assets: $109.0M
| Organisation | Total Assets | Revenue | FY End | Tenure | Opinion |
|---|---|---|---|---|---|
| Te Rarawa | $109.0M | $29.0M | Jun 2023 | 1 yr | Clean |
Rotation History
PKF Francis Aickin Limited
1 iwi client
Client assets: $105.2M
| Organisation | Total Assets | Revenue | FY End | Tenure | Opinion |
|---|---|---|---|---|---|
| Te Rarawa | $105.2M | $26.7M | Jun 2022 | 2 yrs | Clean |
Rotation History
Independent Auditors
1 iwi client
Client assets: $104.1M
| Organisation | Total Assets | Revenue | FY End | Tenure | Opinion |
|---|---|---|---|---|---|
| Ngāti Apa ki te Rā Tō | $104.1M | $2.5M | Mar 2025 | 1 yr | Clean |
Not specified in extract
1 iwi client
Client assets: $86.3M
| Organisation | Total Assets | Revenue | FY End | Tenure | Opinion |
|---|---|---|---|---|---|
| Te Rūnanga-Ā-Iwi-Ō-Ngāpuhi | $86.3M | $36.7M | Jun 2022 | 1 yr | Clean |
Rotation History
| Organisation | Total Assets | Revenue | FY End | Tenure | Opinion |
|---|---|---|---|---|---|
| Te Uri o Hau | $36.8M | $8.1M | Mar 2024 | 4 yrs | Clean |
{"name":null,"full_name":null}
1 iwi client
Client assets: $6.8M
| Organisation | Total Assets | Revenue | FY End | Tenure | Opinion |
|---|---|---|---|---|---|
| Te Ātiawa ki Whakarongotai | $6.8M | $2.2M | Mar 2025 | 1 yr | Clean |
Cotton Kelly
1 iwi client
Client assets: $1.9M
| Organisation | Total Assets | Revenue | FY End | Tenure | Opinion |
|---|---|---|---|---|---|
| Muaūpoko | $1.9M | $1.6M | Mar 2020 | 1 yr | Clean |
BVO Audit
1 iwi client
Client assets: $0
| Organisation | Total Assets | Revenue | FY End | Tenure | Opinion |
|---|---|---|---|---|---|
| Ngāti Paoa | - | $2.4M | Jun 2025 | 1 yr | Clean |
Auditor Changes Detected
Iwi that switched auditors between consecutive financial years.
| Iwi | From Auditor | To Auditor | Period | |
|---|---|---|---|---|
| Te Rūnanga-Ā-Iwi-Ō-Ngāpuhi | Not specified in extract | Grant Thornton | FY2022 → FY2025 | |
| Te Rarawa | PKF Francis Aickin Limited | PKF Aickin | FY2022 → FY2023 |
Audit Fees by Year
Per-year audit fees reported in iwi financial statements. Not all iwi disclose audit fees.
| Organisation | Auditor | FY2018 | FY2019 | FY2020 | FY2021 | FY2022 | FY2023 | FY2024 | FY2025 |
|---|---|---|---|---|---|---|---|---|---|
| Ngāti Whātua Ōrākei Trust | Ernst & Young | — | — | — | — | $322K | $348K | — | — |
| Waikato-Tainui | PwC | $235K | $235K | — | — | — | — | — | — |
| Ngāi Tūhoe | BDO | — | — | — | — | — | — | — | $166K |
| Ngāti Maniapoto | PwC | — | — | — | — | — | — | — | $153K |
| Te Rarawa | PKF Aickin | — | — | — | — | $144K | — | — | — |
| Ngāti Rārua | BDO | — | — | — | — | — | — | — | $130K |
| Ngāti Ruanui | PwC | — | — | — | — | — | — | $105K | — |
| Ngāti Paoa | BVO Audit | — | — | — | — | — | — | — | $91K |
| Ngāti Whare | BDO | — | — | — | $32K | $32K | — | $58K | — |
| Te Uri o Hau | William Buck | — | — | $44K | $65K | $159K | — | $48K | — |
| Tapuika | Grant Thornton | — | — | — | — | — | — | — | $45K |
| Ngāti Tūwharetoa | Crowe | — | — | — | — | — | $40K | — | $43K |
| Ngāti Apa ki te Rā Tō | Independent Auditors | — | — | — | — | — | — | — | $37K |
| Te Arawa Lakes Trust | Cookson Forbes | — | — | — | — | — | — | — | $31K |
| Ngāti Pāhauwera | Crowe | — | — | — | — | — | — | $30K | — |
| Raukawa Settlement Trust | PwC | — | — | $18K | $15K | $32K | $25K | $27K | — |
| Te Ātiawa (Taranaki) | Silks Audit | $15K | $18K | $20K | $21K | $26K | $26K | — | — |
| Ngāti Raukawa ki te Tonga | PwC | — | — | — | — | $15K | — | $25K | — |
| Ngāti Whakaue | BDO | — | — | — | — | — | — | $22K | — |
| Te Kāhui o Taranaki | Silks Audit | — | — | $19K | $19K | — | — | — | — |
| Te Ātiawa ki Whakarongotai | {"name":null,"full_name":null} | — | — | — | — | — | — | — | $18K |
| Ngāti Mutunga (Taranaki) | Silks Audit | — | — | — | $18K | $18K | — | — | — |
| Ngāti Ranginui | BDO | — | — | — | — | $18K | $10K | — | — |
| Ngāruahine | PwC | — | — | — | — | — | — | — | $7K |
| Ngāti Toa Rangatira | Ernst & Young | — | — | — | — | — | — | $308 | — |
| Te Rūnanga o Ngāti Porou | PwC | — | — | — | — | — | $205 | — | — |
About This Data
Auditor information is sourced from iwi annual report financial statements. Not all iwi disclose their auditor in publicly available reports. Auditor names have been normalised where variants exist (e.g. "BDO Wellington" and "BDO Rotorua" are grouped under "BDO"). Tenure is calculated from available data years only and may undercount actual engagement length. This page presents data availability only and does not assess audit quality or independence.
Data sourced from Iwi annual reports and financial statements. 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.