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.


Creator | Kaihanga
Carolyn Cordery and Kapil Patel
Year of Creation | Tau
Publisher | Kaiwhakaputa
Victoria University
Creative Commons Licence
Attribution-NonCommercial-NoDerivatives CC BY-NC-ND
Keywords | Kupu
Charity reporting
Main Language | Reo Matua
Submitter's Rights | Nga Tika o te Kaituku
I am the author / creator of this resource
This Research has
not been formally reviewed for publication by academics at a university
Bibliographic Citation | Whakapuakanga

Cordery, CJ & Patel, K. Financial Reporting Stocktake: An Assessment of Accountability through Charities’ Filings on New Zealand’s Charities Register. A report for Ministry of Economic Development, Accounting Standards Review Board and Charities Commission.

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