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About Chartered Accountants Australia & New Zealand

Chartered Accountant Australia & New Zealand (CAANZ) is the professional body for chartered accountants in Australasia.  The Institute is fully equipped to support its members and offers opportunities for mentoring, advocacy, advice, fellowship and reciprocal international recognition.

The Institute has strict code of practice that governs:

Professional Conduct

The members of the Institute are bound by a professional code of ethics which specifies the professional and ethical expectations of members.  The Institute has a strict process for dealing with complaints and disciplinary actions should a member breach the code of ethics.


Members may be one of three categories:

  • Chartered Accountant - the most prestigious professional qualification, recognised world-wide, whereby members must satisfy the criteria of academic study, practice experience and professional competence. 
  • Associate Chartered Accountant - an intermediate level qualification for versatile professionals who have completed studies in a tertiary environment and display competency in accounting and business skills.
  • Accounting Technician - individuals who have completed entry level requirements consisting of two years of diploma level accounting and business studies combined with practical experience.

The Institute maintains guidelines to ensure that members continue to develop their professional skills by attending relevant training courses and seminars.

Public Practice

A chartered accountant offering accounting services must also hold a Certificate of Public Practice.  There are strict requirements for the certificate and these include residing in New Zealand, practice experience and personal assessment. 

Practice Review

One of the key functions adopted by the Institute is to ensure its members act competently, with integrity and comply with professional and ethical standards.  Chartered Accountants are subject to practice review on a regular basis to ensure compliance.

Approved Training Employer

An Approved Training Employer is authorised by the Institute as being capable of providing the level of work experience that satisfies the practice experience requirements necessary for membership of the College of Chartered Accountants or the College of Associate Chartered Accountants.  ATE's must demonstrate that they can plan, monitor and evaluate a trainee's progress, can assist with staff development, have qualified personnel acting as mentors and can support trainees through the Institutes professional competency programme.

Fellowship Awards

Fellowships are awarded to members of CAANZ who have made an outstanding contribution to either their community or the profession.  Fellows are carefully selected at national level and the Institute only awards 10 to 12 across New Zealand per year.  Shand Thomson has three fellows; Susie Johnstone, Jim Johnstone and Bill Thomson.  Retired director, Brian Dodds, is also a fellow.

New Associate

We are pleased to welcome Tim Bathgate as an Associate.  With agri and business qualifications and over six years' experience with the firm, Tim is a great fit in our agri, forestry and business team.

Tim joins Carolyn Mills as the latest additions to the Shand Thomson advisory team.


Balclutha Office
102 Clyde Street, Balclutha
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P. 03 4180020
Dunedin Office
7th Floor Westpac Building,
Cnr Moray Place & George Street, Dunedin
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P. 03 4741394