Burial and Cremation Act 1964

Trustees

29B: Audits

You could also call this:

"Cemetery spending over $1 million must have finances checked by the Auditor-General."

Illustration for Burial and Cremation Act 1964

You are a trustee of a cemetery. If your cemetery spends $1 million or more in a year, you must follow certain rules. You must get your financial statements audited for that year. You are considered a public entity, which is defined in section 4 of the Public Audit Act 2001. This means the Auditor-General will be your auditor. The Auditor-General will check your financial statements to make sure they are correct.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM6044924.

This page was last updated on 12 December 2025 — View changes

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29A: Financial statements, or

"Trustees must prepare and sign financial reports each year by 31 August."

30: Bylaws made by trustees, or

"Trustees Making Rules for Burial and Cremation"

Part 3Trustees

29BAudits

Subsection (2) applies, for a financial year, to trustees of cemeteries that have total operating expenditure for the financial year of $1 million or more.
Trustees must ensure that the financial statements for the financial year are audited.
Trustees are public entities as defined in section 4 of the Public Audit Act 2001 and, in accordance with that Act, the Auditor-General is their auditor.

Notes

Section 29B: replaced, on 24 October 2019, by section 14 of the Statutes Amendment Act 2019 (2019 No 56).