Audit - Form an opinion
Review - Draw a conclusion
Agreed-upon procedure -
Report factual findings
Report factual findings
The minimum requirements set by Inland Revenue as specified by Tax Administration (Financial Statements) Order 2014
Special Purpose Financial Reporting Framework for For-Profit Entities
Chapter 12 of the Funding Handbook issued under section 548(5) of the Education and Training Act 2020
NZ International Financial Reporting Standards Reduced Disclosure Regime (NZ IFRS(RDR))
Charities with annual operating expenditure under $2 million that do not have public accountability. Tier 3 Public Benefit Entity Simple Format Reporting - Accrual (Not-for-profit)
Charities with annual operating expenditure under $30 million that do not have public accountability. Tier 2 Public Benefit Entity Standards Reduced Disclosure Regime
Form 17 Financial Statement, Section 132, Unit Titles Act 2010
The minimum requirements set by Inland Revenue as specified by Tax Administration (Financial Statements) Order 2014
Charities with annual operating payments under $140,000 that do not have public accountability: Tier 4 Public Benefit Entity Simple Format Reporting - Cash (Not-for-profit)
Special Purpose Financial Reporting Framework for For-Profit Entities
The minimum requirements set by Inland Revenue as specified by Tax Administration (Financial Statements) Order 2014
Special Purpose Financial Reporting Framework for For-Profit Entities
Chapter 12 of the Funding Handbook issued under section 548(5) of the Education and Training Act 2020
The minimum requirements set by Inland Revenue as specified by Tax Administration (Financial Statements) Order 2014
Special Purpose Financial Reporting Framework for For-Profit Entities
Chapter 12 of the Funding Handbook issued under section 548(5) of the Education and Training Act 2020
Form 17 Financial Statement Section 132 Unit Titles Act 2010
Charities with annual operating payments under $140,000 that do not have public accountability: Tier 4 Public Benefit Entity Simple Format Reporting - Cash (Not-for-profit)
Charities with annual operating expenditure under $2 million that do not have public accountability. Tier 3 Public Benefit Entity Simple Format Reporting - Accrual (Not-for-profit)
The minimum requirements set by Inland Revenue as specified by Tax Administration (Financial Statements) Order 2014
The audit and assurance team at Kudos Murray Audit Limited has extensive experience in performing statutory and non-statutory assurance engagements for many types of New Zealand entities.
Our aim is to develop long standing relationships with our clients and to offer an affordable service without compromising on quality.
Section 35 of the Financial Reporting Act 2013 requires that a person who is appointed as an auditor to a specified entity must be a qualified auditor. We are qualified auditors, registered with CPA Australia. We adhere to the strict registration and licensing standards prescribed by CPA Australia.
In October 2021, ABA Audit was approved to become a member firm of Kudos International. We felt it a great honour. By joining Kudos, we became a member of a network member of the Forum of Firms – the only globally recognised benchmark for audit quality.
James Stewart MURRAY started the Accountancy firm Associated Business Advisors in Orewa in 2006.
Over the decade that followed, the firm underwent significant growth. ABA’s reputation has been built on providing local businesses with high quality financial, business, accounting and audit services, servicing Orewa, Silverdale, Red Beach, Millwater, Warkworth and Whangaparaoa areas as well as throughout New Zealand. In 2015, James Murray understood that it was necessary to have the audit practice separated from the Associated Business Advisors. ABA Audit Limited became an independent audit firm.
Cornelius du Plessis and Shawn Yuan took over the ABA Audit Limted in 2021 and James continues as a consultant.
ABA Audit 2020 Limited updated its name to Kudos Murray Audit Limited on 18 December 2021. We believe that we will benefit from the reputable brand of Kudos and the continued support for compliance with ISAs from Kudos International.
The historical reputation and value of ABA Audit will continue by the Kudos Murray Audit Limited. We are now Kudos Murray Audit.
We acknowledge the importance of independence of an external auditor. It is characterised by integrity and requires us to carry out our work freely and in an objective manner.
We respect the value and ownership of information we receive and do not disclose information without appropriate authority unless there is a legal or professional obligation to do so.
We will perform our work honestly, diligently and responsibly. Integrity establishes trust and thus provides the basis for reliance on our judgment.
James is the retired director of ABA Audit Limited and continues to work for the practice as a consultant. He was a Qualified Auditor and Qualified Statutory Accountant prior to his retirement. With over 40 years' experience in the accounting industry, he has extensive accounting and auditing knowledge. James has a Master of Commerce degree in Management Studies (with Honours) from the University of Auckland. He was a past Business Mentor with Business Mentors New Zealand (BMNZ), a past President of the Rotary Club of Orewa and a past Trustee of Future Whangaparaoa Trust. He continues his community work as an officer of Hibiscus Coast Grandparents Parenting Grandchildren Inc. James lives in Orewa and in his spare time enjoys overseas travel, fishing, exploring other parts of NZ in his campervan, and spending time with his family.
Cornelius joined ABA in March 2017, after immigrating with his family from Pretoria in South Africa. He is an experienced Auditor who has a focus on meeting deadlines for clients. Cornelius started his own successful Audit and Accounting Practice in Pretoria in 2002 which he owned and ran up until leaving the country to move to New Zealand. Cornelius gained a Bachelor of Commerce (B.Com.) (with Honours) in Accounting, from the University of Johannesburg, and then gained his CA qualification in South Africa. He is a CPA (Aust.), Qualified Auditor, and holder of a Certificate of Public Practice (CPP). Cornelius lives locally in Dairy Flat and in his spare time loves spending time with his family, going to the movies and exploring the area on day trips over weekends.
Shawn graduated from the University of Waikato with a Master of Management Studies and Tongji University with a Bachelor of Management. His major was in accounting and finance. He started his audit career in 2008 at the Silks Chartered Accountants in Whanganui. With over 10 years of experience in auditing, his experience includes audits of charities, real estate trust accounts, early childhood education services, private training establishments, not-for-profit organisations, forests, schools, small to intermediate-sized companies and AML reporting entities. He is a Qualified Auditor and holds a Public Practice Certificate. He is committed to delivering excellent work and building lasting relationships with clients.
33-45 Hurstmere Rd Takapuna Auckland 0622
97 Young Access, Rd 2 Dairy Flat Auckland 0992
