The 2024 Auditor General Report to Niue Assembly provides the Assembly with an update on the status of the audits of the Government and its SOEs. This report also sets out findings from the audit and an update on the status of previous audit recommendations, up to the date of this report, and draws attention to areas where the Government of Niue is doing well and where recommendations for improvement have been made.
The report notes that financial statements and associated audits of the Government of Niue and its State-Owned Entities for the years ended 30 June 2022, and 30 June 2023 have now been completed and the audit opinions issued. The audits of the Government and SOEs for the year ended 30 June 2024 are also substantially complete and audit opinions expected to be issued in May 2025.
This means that all Niue Government and SOE audits will shortly be up to date. The preparation and audit of annual reporting in Niue is now comparable from a timeliness lens to the best in the Pacific region.
All reports can be found at mof.gov.nu/treasury.
Last modified: 20/06/2025