IRD audit help — through Lynch & Associates

We refer NZ IRD audit and investigation quote requests to Lynch & Associates, our Auckland-based partner firm of Chartered Accountants and IRD-registered tax agents.

Get a quote — free for users

IRD audits and investigations — what Chartered Accountants typically handle

IRD investigations follow a defined procedure under the Tax Administration Act 1994. The items below are where most NZ taxpayers under risk-review or audit engage a Chartered Accountant.

Risk review vs full audit

A risk review is an information-gathering exercise; a full audit is a formal examination with statutory powers and timelines.

Information requests under TAA s. 17

Section 17 information requests carry statutory force — non-response triggers penalties.

Powers of inspection and document production

IRD inspection of premises and books under the TAA, including digital records and cloud accounting.

Pre-audit voluntary disclosure

Disclosure made before IRD notifies an audit attracts the largest shortfall-penalty reduction available.

Shortfall penalty regime

Penalty tiers from not taking reasonable care through gross carelessness to abusive tax position.

Use-of-money interest

UOMI on shortfalls runs from the original due date — material on multi-year audit findings.

Settlement discussions with IRD

Negotiated settlement of contested positions, typically before the dispute reaches adjudication.

Disputes resolution procedure

NOPA, NOR, conference and adjudication steps where a settled position can't be reached.

Sources: IRD penalties and interest, IRD managing my tax. Verified 2026-06-06.

Why we don't quote a price here

Audit fees depend on the years under review, the tax types in scope, and whether the matter resolves at risk-review stage or proceeds through the disputes resolution procedure. Lynch quotes per engagement after a discovery call. See our cost guide for the structural factors.

Under IRD audit or risk review?

Submit a quote request and Lynch will contact you, usually within one business day.

Get a quote — free for users