PWC

1. Business / Trading Name: PricewaterhouseCoopers New Zealand (branded as PwC New Zealand), which is the New Zealand member firm of the PwC global network.

2. Company Number: N/A – PwC New Zealand operates as a partnership (not a publicly listed company). However, it maintains several registered entities for its operations (e.g. PwC Administration Ltd is company #1029875). The main partnership itself is not a limited company, so it has no NZ Companies Office “company number.”

3. NZBN: 9429044819965 – NZ Business Number for PricewaterhouseCoopers (the main NZ firm). (Other related NZBNs include: PwC Legal – 9429042425953; PwC Consulting (NZ) LP – 9429043294114; PwC Advisory Services – 9429030421615; PwC Foundation – 9429050409716.)

4. Entity Type: Partnership (professional partnership of Chartered Accountants). PwC NZ is structured as a partnership owned by its partners, with affiliated limited companies and a limited partnership for specific services. It is not a single incorporated company; rather, it’s the New Zealand member firm of the PwC International network.

5. Business Classification: Professional Services (Accounting, Auditing, Consulting). PwC NZ’s business is classified under accounting and management consulting services – it provides audit & assurance, tax advisory, consulting, deals, and legal services.

6. LinkedIn Industry Category: Business Consulting and Services

7. Year Founded: 1998 (current form). PwC New Zealand was formed under the global PwC brand in 1998 when Price Waterhouse and Coopers & Lybrand merged globally. However, its predecessor firms have been present in New Zealand for over a century (Price Waterhouse opened in NZ in the early 1900s). The “PwC” name was adopted in 2010 as part of a rebrand.

8. Addresses:

Main office locations across New Zealand:

Head Office (Auckland): PwC Tower, Level 27, 15 Customs Street West, Auckland 1010, NZ. (Postal: Private Bag 92162, Auckland 1142).

Waikato (Hamilton): PwC Centre, Level 4, 109 Ward Street, Hamilton 3240.

Hawke’s Bay (Napier): PwC Centre, Level 3, 6 Albion Street, Napier 4110.

Wellington: PwC Centre, Level 4, 10 Waterloo Quay, Wellington 6011.

Canterbury (Christchurch): PwC Centre, Level 4, 60 Cashel Street, Christchurch 8013.

9. Website URL:

https://www.pwc.co.nz

(PwC New Zealand official website).

10. LinkedIn URL: https://www.linkedin.com/company/pwc-new-zealand/about/

11. Company Hub NZ URL: N/A (No single CompanyHub profile). PwC is not a single registered company, but related entities like “PwC Administration Ltd” can be found on CompanyHub (e.g. NZBN 9429037287658).

12. NZ Companies Office URL: No single Companies Office listing for the main partnership. (The partnership itself isn’t on the Companies Register. However, PwC’s affiliated entities are listed: e.g. PwC Consulting (New Zealand) LP on the Limited Partnerships register, PwC Legal and others on the Companies register. The NZ Companies Office Insolvency Practitioners Register also lists “PRICEWATERHOUSECOOPERS (NZBN 9429044819965)” as a firm.)

13. Social Media URLs:

Twitter (X): @PwC_NZ (PwC New Zealand’s official Twitter).

Facebook: PwC New Zealand – Official Facebook page (9.2k followers).

Instagram: @pwcnz – Official Instagram profile.

LinkedIn: As above (#10).

(These platforms describe PwC NZ as “a team of over 1,700 people, working together to build trust in society and solve important problems”.)

14. Ultimate Holding Company: PricewaterhouseCoopers International Limited (PwCIL) – a UK-based coordinating entity for the global PwC network. PwC NZ is a member firm of PwCIL. Each country firm (including NZ) is a separate legal entity owned by its partners. PwCIL does not own the NZ firm but licenses the brand and methodology.

15. Key Shareholders: PwC NZ is partner-owned rather than shareholder-owned. The equity “partners” (senior executives in the firm) collectively own and share profits. There are no external shareholders or public stock – the partnership model means the firm’s ownership is split among dozens of partners.

NZ Partners - (Y for previous NZ government role)

Auckland:

Andrew Holmes

Karen Shires - Y

Adam Marcroft

Anand Reddy - Y

Alex Wondergem

Andrew Bowen

Andrew Wilshire

Angela Gatward

Annabell Chartres

Anthony Steele

Antonia Robertson

Ben Coulter

Ben Wakely - Y

Brendan Catchpole

Briar Paterson

Briar Williams

Callum Dixon

Carl Blanchard - Y

Catherine Francis

Chagalle Ellis

Chloe Gallagher

Chris Baldock

Chris Barendregt - Y

Chris Croft

Chris Place

Damian Tuck

Darryl Eady

David Lamb

David Urlich

Doug Shanks - Y

Gareth Galloway

Graeme Horne - Y

Greg Doone

Helen Johnson

Ian McLoughlin

Indy Sena

Jade Collins

James Harper

Jeff Casey - Y

John Fisk

Jolly Morgan

Jonathan Freeman

Jonathan Kirby

Jonathan Skilton

John Schellekens

Josh McLauchlan

Karl Deutschle

Kris Nygren

Lara Hillier

Leigh Tomei

Lisa Crooke

Louis McLennan

Mark Russell

Matt Keenan

Michelle Dutton

Mikal Todd

Mini Prasad

Mike Morgan

Dr Monique Faleafa - Y

Natalie McClew

Nouras Hasan

Patrick McElhinney

Paul Nickels

Peter Boyce

Peter Chambers

Phil Taylor

Phil Wheeler

Pip Cameron

Ravi Mehta

Regan Hoult

Renate Swart

Rich Day

Robert Cameron

Russell Windsor

Sam Shuttleworth

Scott McLiver

Sean Yang

Stephen Drain - Y

Stephen Hogg

Stephen White

Swathi Parikh

Tiniya du Plessis

Tom Logan

Tony Lyle

Troy Florence

Vasana Vanpraseuth

Victoria Ashplant

Yoonyoung (YY) Lee

Adri Smit

Craig Armitage

Claire Evans

Henry Risk

James Rees-Thomas

Joelle Grace

John Dixon

Juanita Victor

Mike Crawford

Nathan Jones

Nathan Wylie

Peter Cody

Sarah Attwood

Simon Kirkpatrick

Quynh Vallance - Y

Wayne Munn

Campbell Furlong

Michael Hinton

Vicki Lawson

Mark McCabe

Hayden Farrow - Y

Matt White

Nick McVerry

Ana Bidois - Y

Chris Barber

Chris Ussher

Craig Maskell

Griere Cox - Y

Hamish Elliott - Y

Jeroen Bouman - Y

Keriana Brooking - Y

Kevin Brown

Marcus Porter

Mathew Parr - Y

Nevena Pejanovic

Owen Gibson

Parth Patel

Phil Fisher

Rajul Makan

Richard Longman

Robyn Campbell

Rob Fisher

Richard Nacey

Ross Nelson

Sandy Lau - Y

Sarah Thomson - Y

Sarah Turner

Simon Healy

Tom McCallum

Vaughan Harrison

16. Leadership:

Andrew Holmes – Chief Executive Officer (CEO) and Senior Partner (from 1 April 2024). He succeeded Mark Averill, who served as CEO & Senior Partner until 31 March 2024. Keren Blakey – Chair of PwC New Zealand’s Board (her role as Chair was noted in 2023). The firm’s Executive Team includes Managing Partners for various divisions (e.g. Andrew Holmes previously led Risk Services). Historically, Sir John Buchanan and John Shewan have been prominent chairs in past decades. Current leadership emphasizes technology and risk expertise (Holmes has 25+ years at PwC, including international postings).

Leadership teams - (Y for previous NZ government role)

Andrew Holmes

CEO and Senior Partner

Karen Shires (Y)

Chair, PwC New Zealand

Board Members:

Karen Shires (Y)

Chair

Andrew Holmes

CEO and Senior Partner

Richard Longman

Managing Partner

Peter Boyce

Partner

Ian McLoughlin

National Sector Leader

Monique Faleafa - Y

Partner

Joelle Grace

Partner

Executive Leadership Team:

Andrew Holmes

Jeroen Bouman - Y

Brendan Catchpole

Rich Day

Rob Fisher

Chloe Gallagher

Gareth Galloway

David Lamb

James Rees-Thomas

Anthony Steele

Sarah Thomson - Y

Office Managing Partners:

Craig Armitage

Jeroen Bouman - Y

Lara Hillier

Michael Hinton

Richard Longman

Mark McCabe

17. Staff: ~1,700 employees in New Zealand. PwC NZ’s workforce exceeds 1,700 people, including partners, accountants, consultants, and support staff. They operate out of five main offices nationwide. The team is multidisciplinary – comprising chartered accountants, tax lawyers, former public servants, industry specialists, etc. This makes PwC one of NZ’s largest professional service employers.

18. Staff that have held previous government roles: PwC NZ has multiple partners and staff who are former government officials (part of the “revolving door” between the public and private sectors). For example, Keriana Brooking joined PwC NZ as a Partner in 2022 after 20+ years in the public sector, where she was a senior executive in the health system (including interim National Director at Te Whatu Ora). Many PwC consultants are ex-public servants: e.g. former Treasury, Inland Revenue, and Ministry executives have taken roles at PwC (often bringing policy expertise). Conversely, some former PwC partners move into public roles – Sir Brian Roche (ex-PwC senior partner) became CEO of NZ Post and later Public Service Commissioner, and PwC tax expert Geof Nightingale served on the Government’s Tax Working Groups. These instances illustrate PwC NZ’s deep links with government personnel.

19. Past Employees: PwC NZ’s alumni include prominent figures in both public and corporate sectors. Notably, Sir Brian Roche KNZM was a PwC NZ partner from 1987–2009 before leading NZ Post and later chairing major government bodies. The firm’s alumni network is extensive, often referred to by observers as a source of “consultocracy” influence in NZ. Many former PwC consultants occupy senior roles in industry (CEOs, CFOs of NZ companies) and public service. For instance, Geof Nightingale (ex-partner) influenced tax policy nationally.

Geof Nightingale

Colin Lynch

John Shewan (former PwC NZ chair) became a government adviser on tax and disclosure regimes.

Brian Roche

Roger Sowry

Susan Snively (former PwC partner) became an outspoken governance expert.

20. Clients: Government of New Zealand (various ministries, agencies, and SOEs) is one of PwC’s major clients, alongside many of NZ’s largest companies. PwC NZ provides auditing or consulting services to:

leading banks (e.g. PwC is the appointed auditor of ASB Bank),

state-owned enterprises (auditor of Meridian Energy and other power companies), and numerous NZX-listed corporations.

leading global, national, and local companies and public institutions” across sectors.

Corporate clients include firms in:

finance (banks, insurers),

telecommunications,

energy,

agriculture

technology.

PwC’s audit roster has included:

ASB, Fletcher Building, and Air New Zealand (in various years),

while its consulting arm has contracts with:

Fonterra, Spark, and government projects.

Public sector engagements are significant – e.g. PwC was a key consultancy on the Three Waters reform (for which it was paid $35 million), and advised on the failed RNZ/TVNZ merger, health reforms, etc. In summary, PwC’s client base spans nearly every major industry and government sector in NZ, reflecting its broad footprint in the economy.

Specific clients listed on website:

Hawkes Bay Airport

Foodstuffs North Island

Silver Fern Farms Limited

Goodman Fielder NZ Ltd

Waikato Regional Council

Oceania Dairy Ltd

Farmlands Cooperative Society Ltd

Otago Polytechnic

High Performance Sport NZ

Top Energy Ltd

Augusta Capital Ltd

Ross Roof Group Ltd

21. Industries/Sectors Represented: PwC NZ’s services cover all major sectors. It has dedicated teams focusing on Financial Services, Government & Public Sector, Infrastructure & Energy, Technology and Telecommunications, Consumer & Agribusiness, Health, and Manufacturing/Industrial clients. For example, it has specialists in banking and capital markets, energy utilities, healthcare consulting, and public sector advisory. The firm also provides industry-tailored insights (e.g. annual banking surveys, agribusiness reports). Its Assurance practice handles audits in finance, manufacturing, etc., the Deals team works on mergers across sectors, and Consulting covers strategy and digital transformation for a range of industries. This multi-sector presence makes PwC a voice in industry forums from tech (sponsoring NZ Hi-Tech Awards) to agriculture and finance (INFINZ awards).

22. Publicly Disclosed Engagements: PwC NZ has been publicly identified in a number of high-profile government engagements and contracts, especially through Official Information Act disclosures and media reports. Examples include:

Three Waters Reform: PwC was paid NZ$35 million by the NZ government for consulting work on the Three Waters water infrastructure reform (the largest share among consultancies). This engagement, revealed by media, involved designing aspects of the reform program.

COVID-19 Response: PwC provided advisory support to various COVID-19 projects (e.g. analysis for the Wage Subsidy Scheme design, though details are commercial-in-confidence).

RNZ–TVNZ Merger: Consultants (including PwC) earned significant fees (reportedly NZ$23m total across firms) for work on the ultimately scrapped public media merger.

Health System Restructuring: PwC advised on setting up the new health agency (Te Whatu Ora) and health equity initiatives (one partner, Keriana Brooking, helped bridge from the Ministry to PwC’s health practice).

Provincial Growth Fund: PwC was engaged to review or audit aspects of this government fund (as disclosed by Regional Economic Development documents).

Insolvency & Receiverships: PwC partners John Fisk, Stephen White, Lara Bennett have been appointed by courts/government as receivers for notable corporate collapses (e.g. CBL Insurance, Provincial Finance), which is disclosed in receivership reports.

These engagements are part of the public record and illustrate PwC’s deep involvement in policy implementation and oversight. However, many of PwC’s lobbying or advisory roles are opaque – they often occur through private consulting contracts rather than formal lobbying submissions, making some influence hard to trace.

23. Affiliations: PwC NZ is affiliated with numerous professional and industry bodies. It is a member of Chartered Accountants Australia & New Zealand (CA ANZ) – all audit partners are Chartered Accountants licensed by CA ANZ (and the firm is licensed under NZICA for audits/insolvency). PwC is part of the “One Network” of PwC globally, engaging in Asia-Pacific regional initiatives. The firm is also affiliated with BusinessNZ and local Chambers of Commerce as a corporate member/supporter (commonly participating in business advocacy forums). PwC partners often hold positions in influential groups, e.g. Transparency International NZ (a PwC partner sat on its board), the Institute of Directors (as speakers/educators), and government advisory boards. PwC NZ is a signatory to various voluntary initiatives such as the Climate Leaders Coalition (committing to emissions reduction) and works closely with academia (sponsoring university programs, e.g. the Centre for Accounting Governance at Victoria University). Through the PwC Foundation, it also affiliates with charities and community organizations (supporting groups like Ronald McDonald House and Youth Line, per PwC Foundation reports). These affiliations bolster PwC’s image and networks across society.

24. Sponsorships / Collaborations: PwC NZ is an active sponsor of events and awards in the business community. It has been the longest-standing sponsor of the NZ Hi-Tech Awards, celebrating tech industry excellence. It also sponsors categories in the INFINZ Awards (finance industry awards) and the Deloitte Top 200 Awards (despite the Deloitte name, all Big Four often sponsor or present awards). PwC frequently collaborates with media: notably, it co-hosted the PwC Herald Talks” series with the NZ Herald – a nationwide business breakfast event series providing thought leadership on topics like innovation and diversity. The firm partners with government on certain initiatives (e.g. Callaghan Innovation on R&D programs, and NZ Trade & Enterprise on export business workshops). Educational sponsorships include scholarships (PwC’s scholarship programs for university students) and collaborations with student case competitions. Additionally, the PwC Foundation (the firm’s charitable arm) sponsors community causes; for example, PwC staff participate in charity fundraising events which the Foundation tops up by 25%. PwC’s branding is thus visible at many conferences, industry seminars, and community events throughout NZ.

25. Events (held or organised by PwC NZ): PwC NZ organizes a range of events to engage with clients and stakeholders. High-profile examples were the PwC Herald Talks – a series of thought-provoking business networking breakfast events held in Auckland (running for five years), covering trends like IoT, leadership, and the global marketplace. PwC also hosts CEO roundtables and launch events for its flagship publications (e.g. the annual Global CEO Survey NZ results). It holds budget briefings for clients and media on Government Budget day, offering analysis that often doubles as an event. In the public sector, PwC has hosted infrastructure and housing workshops in collaboration with agencies to discuss policy implementation. Internally, PwC’s “School of government” sessions invite public officials to speak (strengthening ties informally). The firm is regularly present at job fairs and STEM events (promoting careers, often hosting hackathons or innovation challenges for students). In summary, PwC both sponsors external events and proactively holds its own forums to influence and connect with New Zealand’s business and policy community.

26. Political Donations: None disclosed from the firm itself. PwC New Zealand as an organization does not appear in Electoral Commission records of large donations to political parties in NZ. The firm has generally avoided direct political donations, likely to maintain non-partisanship. Media analysis suggests the Big Four globally have donated to political parties in some countries (PwC firms gave millions in places like Australia), but in New Zealand there is no evidence of PwC corporate donations. (PwC’s former CEO in NZ even noted the importance of avoiding perception of political bias.) It is possible that individual PwC partners make personal donations to parties or attend fundraisers (e.g. buying tables at party dinners), but these are not attributed to the firm officially. In short, PwC NZ claims political neutrality – no publicly declared donations have been made in its name. (Notably, after the 2023 Australian scandal, PwC Australia announced it would cease all political donations, aligning with a general stance of the network to distance itself from direct political funding.)

27. Controversies: PwC NZ has faced scrutiny in several areas:

Use of Confidential Information / Tax Scandal: While the infamous 2023 tax leaks scandal occurred in PwC Australia, it cast a shadow on PwC NZ. The Australian firm’s “disgraceful breach of trust” in using confidential government tax plans for private gain prompted PwC NZ’s leadership to call the conduct “very disappointing” and to review its own governance. NZ officials and media questioned if similar conflicts could happen here. PwC NZ’s outgoing CEO Mark Averill admitted the firm had to “navigate through” fallout locally. This has raised trust concerns in NZ about PwC’s handling of government information.

Conflicts of Interest & “Revolving Door”: PwC (like other Big Four firms) has been criticized for potential conflicts in simultaneously advising government and corporate clients. For example, PwC was heavily involved in designing the Three Waters reform, then faced accusations of a consultant-driven agenda (benefiting from $35m fees) for a policy that was later abandoned. The firm’s hiring of former officials and placement of partners on government working groups also draws concern about regulatory capture. Critics argue PwC and its peers have become “consultocrats” superseding the public service in policy development. These opaque influence channels are seen by some as a democratic deficit (decisions made by consultants without public accountability).

Conflict of Interest questions arose when anti-corruption watchdog Transparency International New Zealand included unidentified PwC representatives on a panel set up to provide advice on improving ethics in the lobbying industry.[1]

Audit Failures: Globally, PwC has been fined for audit failures, and in NZ it has not been immune to audit controversy. PwC was the auditor of several companies that suffered scandals or collapse. A notable case: CBL Insurance (which failed in 2018) – PwC NZ was its auditor and was later scrutinized by regulators for missing warning signs. Similarly, in the Finance Company collapses of the late-2000s, PwC (and other auditors) were criticized for the quality of audits. While no major legal action hit PwC NZ, these instances dented its reputation for rigorous oversight.

Facilitation of Tax Avoidance: PwC’s tax practice in NZ has at times drawn controversy in the media for helping corporates minimize tax (within legal bounds). The firm’s involvement in complex tax structures (like advising multinationals on profit shifting) has been highlighted by investigative journalists and was indirectly critiqued during the 2019-2020 Tax Working Group discussions. Though not illegal, such activities raise ethical questions about PwC’s role in enabling aggressive tax strategies while also consulting for the government on tax policy.

Wage Subsidy Optics: During the COVID-19 pandemic, PwC NZ chose not to take the government’s Wage Subsidy, stating it did not qualify due to insufficient revenue drop. While not a scandal, this decision put PwC in contrast to some law firms that took and then returned subsidies. PwC’s stance, presumably to avoid public backlash, was noted in media commentary about professional firms and COVID relief.

Overall, PwC NZ’s controversies largely center on conflict-of-interest and trust issues – the firm’s immense influence and profit from public contracts have attracted criticism from across the political spectrum. Thus far, PwC has weathered these with internal reforms and by emphasizing its commitment to ethics and transparency (e.g. conducting reviews after the Aussie leak scandal).

28. Other Information of Note: PwC New Zealand has a notable philanthropic presence through the PwC Foundation, a registered charity. The Foundation (established ~2004) focuses on community programs in education and child health, and it amplifies staff fundraising by 25%. It’s an example of PwC’s social responsibility efforts, which also include sustainability commitments (PwC NZ reports on its carbon footprint and supports climate initiatives in line with global PwC goals). Internally, PwC NZ has been a leader in diversity and inclusion among professional firms – launching initiatives to increase female and Māori/Pasifika representation in its partnership. The firm has also embraced the Māori name “PwC Aotearoa” informally in branding to reflect commitment to Te Ao Māori. In terms of governance, in 2023 PwC NZ considered appointing independent directors to its governance board (a first for a Big Four in NZ) in response to international scrutiny. This indicates moves to bolster accountability. Another point: PwC NZ’s financial footprint – estimated annual revenue in NZ is in the hundreds of millions (exact figures confidential), contributing to PwC’s global $55.4 billion revenue (FY2024). Lastly, in a lighter vein, PwC NZ’s Auckland headquarters – the new PwC Tower at Commercial Bay – is New Zealand’s tallest office building and a landmark of Auckland’s skyline, symbolizing the firm’s prominent status.

29. Recipient of Wage Subsidy Scheme: No. PwC New Zealand did not claim the COVID-19 Wage Subsidy in 2020. The firm publicly stated it did not meet the 30% revenue drop threshold and thus “did not qualify”. Instead, PwC managed the downturn by cutting partner pay and implementing other cost-saving measures. This cautious approach contrasted with some other firms that took the subsidy and later returned it. By declining to take government wage support, PwC NZ avoided controversy and “distinguished itself” as one of the Big Four that shunned the subsidy, likely to uphold its reputation. (Notably, PwC also advised many clients on accessing the Wage Subsidy and published guidance on it, even as it decided not to apply for its own business.)


[1] https://www.rnz.co.nz/news/in-depth/494351/astonishment-at-lobbyists-advising-transparency-international-on-ethics-and-rules-of-their-own-industry

Spot anything in this entry that is wrong? Please either leave a comment at the end or email, in confidence: bryce@democracyproject.nz

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