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Services › Casino and Non-Casino Gaming › Class 4 Gambling: Audited Financial Statements
The Gambling Act 2003 requires Class 4 societies to provide audited financial statements to the Department of Internal Affairs within three months of the end of a society's financial year.
The following templates will help clubs and corporate societies (Class 4 operators) to prepare their financial statements and their forecast financial statements which are necessary to complete the Application to Renew Class 4 Operator's Licence and Venue Licence(s).
These templates do not remove the need for judgement and consultation with your advisers when preparing your financial statements.
If you have any questions, please contact the Gambling Compliance group on gambling.compliance@dia.govt.nz
Templates for Public/Corporate Societies
Forecast Standard Accounts - Societies
| Form to use |
| The Department accepts forecast financial information in the Gaming Machine Account Summary form(GC6) and these do not have to be prepared in accordance with generally accepted accounting practices. Societies that qualify for Tier 1 and Tier 2 under the new Accounting Standards Framework may prepare prospective financial information in accordance with PBE FRS 42, however this is voluntary. The relevant standard can be found at: www.xrb.govt.nz (External Reporting Board website) |
Forecast Sign Off - Societies
| Form to use |
| The Department requires an Independent Chartered Accountant with a Certificate in Public Practice/Auditor to verify the financial information provided in the Gaming Machine Account Summary form (GC6) by performing specific procedures. This is known as an Agreed-upon procedures engagement. This engagement can also be completed by Audit New Zealand if they audit the Society’s accounts. This engagement needs to be carried in accordance with the External Reporting Board (XRB) ISRS (NZ) 4400 Agreed-Upon Procedures Engagements. Guidance -Agreed-upon procedures engagement (External Reporting Board website) ISRS (NZ)4400 (External Reporting Board website) |
Forecast Sign Off - Clubs
 Form to use |
The Department requires an Independent Chartered Accountant with a Certificate in Public Practice to verify the financial information provided in the Gaming Machine Account Summary form (GC7) by performing specific procedures. This is known as an Agreed-upon procedures engagement. This engagement can also be completed by Audit New Zealand if they audit the Club’s accounts. This engagement needs to be carried in accordance with the External Reporting Board (XRB) ISRS (NZ) 4400 Agreed-Upon Procedures Engagements. Guidance - Agreed-upon procedures on Forecast Financial Information (PDF, 389KB) ISRS (NZ) 4400 Agreed-Upon precedure engagement (External Reporting Board website) |
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