Financial Reporting Stocktake: An Assessment of Accountability through Charities’ Filings on New Zealand’s Charities Register.

This research was undertaken to assess the veracity of financial filings at the Charities Commission by charities which are “small” (expenditure less than ,000 pa) or “medium”-sized (expenditure between ,000 and ,000,000 pa). The research found a very high number of errors in the filings. While some errors and omissions were of a minor nature, 49% of these charities’ filings required corrections.