financial statement requirements.

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  • Photograph shown of Saya Wahrlich, CEO of Cooperative Business New Zealand

Governance in a member-owned organisation

Saya Wahrlich, CEO of Cooperative Business New Zealand. How BVO Audit supports the governance and reporting of the national peak body for co-operatives and mutuals. With high accountability to members and limited room to manoeuvre, Cooperative Business NZ needed an audit partner who understood the member-owned model and the rhythm of reporting to members.

February 3, 2026|

Strong values, strong governance

Alex Hayton, CEO of the International Taekwon-Do Foundation of New Zealand (ITKD) How BVO Audit supports the values and governance of NZ’s largest martial arts organisation. With over 3,000 members across 50 clubs, ITKD is built on discipline, community, and transparency. CEO Alex Hayton shares how BVO helps make audit season smooth and why a proper audit matters for a member-led organisation.

July 11, 2025|

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  • Understand financial reporting requirements for tiers.

Understanding financial reporting tiers

Within the myriad of technical jargon that accountants and auditors frequently use is reference to the financial reporting tier structure. This blog looks at what these tiers mean in relationship to financial statements and audit requirements.

December 15, 2023|

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Book a free 30 min no-obligation call or video with a qualified auditor.