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Tax New Zealand

End of Financial Year Prep Template (New Zealand)

Checklist to finalise accounts for the 31 March financial year, complete the final GST return, reconcile key balances, and prepare reports for the accountant or tax agent.

End of financial year prep is the work a firm does to close off a client’s books for the year, sign off the key balances, and hand a clean set of records to the accountant or tax agent. For most New Zealand businesses the balance date is 31 March, so the same crunch lands across a firm’s whole client base at once. The job covers reconciling bank, loan, and credit card accounts, squaring off GST and payroll liabilities, reviewing the asset register, posting year-end adjustments, and producing the reports the tax agent needs to prepare the return.

When it lives in someone’s head or a personal spreadsheet, EOFY prep is where things slip. A GST period gets missed, PAYE or KiwiSaver balances do not tie back to what is owing to Inland Revenue, drawings and shareholder current accounts go unreviewed, or the workpapers arrive incomplete and the tax agent has to chase. A consistent process means every client gets the same treatment and nothing is left to memory under deadline pressure.

When to run it

Run EOFY prep once the year-end close period is reached, which for most clients is around the 31 March balance date. Some entities have a non-standard balance date, so check each client before you start. The job is owned by the staff member responsible for the client’s file, with a reviewer or partner signing off before reports go to the tax agent.

How to run it in Tidyflow

Set this up as a reusable job template so every EOFY job runs the same way across your team. Each step becomes a subtask your staff check off in order, and you can make the job recurring so it generates automatically each year against your 31 March clients. Tidyflow’s workflow management keeps the work visible and tracks who is on what, while recurring tasks handle the annual cadence without anyone re-creating the job by hand.

The items your client needs to supply (missing statements, asset purchase and disposal details, confirmation of unclear transactions, and final report approval) go out as requests in the client portal and requests feature. Clients upload directly against each item, the files land on the job, and you can see at a glance what is still outstanding. When the books are closed, the supporting workpapers and finalised reports stay together on the job through document management, ready for the tax agent.

Common pitfalls

  • Leaving a GST period unfiled: confirm every period through to 31 March is filed before you reconcile the GST control accounts.
  • PAYE, KiwiSaver, and ESCT balances that do not reconcile to what is owing to IRD, often because payday filing was not completed for the full year.
  • Skipping shareholder current accounts, drawings, or trust distributions, which leaves the tax agent without the resolutions or minutes they need.
  • A fixed asset register that still shows disposed assets or is missing new purchases, throwing out depreciation.
  • Sending reports to the tax agent before the client has reviewed and approved them, then having to re-issue after a late correction.

What's included in this checklist

15 steps and 5 client requests.

  1. 1

    Confirm all prior GST periods are filed

    Verify there are no outstanding GST returns for the financial year.

  2. 2

    Reconcile all bank, credit card, and loan accounts

    Confirm closing balances match supporting statements at 31 March.

  3. 3

    Review accounts receivable and payable

    Check ageing reports and write off bad debts where appropriate.

  4. 4

    Verify PAYE, KiwiSaver, and ESCT balances

    Reconcile payroll liability accounts to amounts owing to IRD.

  5. 5

    Finalise payday filing for the year

    Confirm all Employment Information (EI) returns have been filed through to 31 March.

  6. 6

    Review fixed assets and depreciation

    Confirm the asset register is up to date, post depreciation, and remove any disposed assets.

  7. 7

    Review and reconcile GST accounts

    Ensure GST collected and GST paid balances reconcile to the returns filed during the year.

  8. 8

    Prepare and file the final GST return for the year (if applicable)

    Lodge the GST return covering the period ending 31 March.

  9. 9

    Review shareholder current accounts, drawings, or trust distributions

    Confirm balances and supporting resolutions or minutes are in order.

  10. 10

    Accrue outstanding expenses and income

    Record accruals for amounts earned or incurred but not yet invoiced.

  11. 11

    Review Profit & Loss and Balance Sheet for anomalies

    Scan reports for unusual variances or coding issues before finalising.

  12. 12

    Prepare adjusting journal entries

    Post year-end adjustments for accruals, prepayments, and reclassifications.

  13. 13

    Generate EOFY reports for accountant or tax agent

    Produce the general ledger, P&L, balance sheet, and trial balance for the year.

  14. 14

    Compile supporting workpapers and documents

    Bundle reconciliations, schedules, and source documents for the tax agent.

  15. 15

    Record final notes and mark EOFY as complete

    Document any open items and lock the financial year.

What to request from the client

Built-in client requests so you collect everything in one go.

  • Provide missing bank, loan, or credit card statements

    Upload any statements not received electronically.

  • Confirm new asset purchases or disposals

    Provide invoices, settlement statements, or sale documents for fixed asset changes.

  • Provide details for unclear or pending transactions

    Confirm the nature of any flagged transactions before finalising the year.

  • Confirm KiwiSaver and ACC obligations

    Provide details of any unpaid KiwiSaver contributions or outstanding ACC levy invoices.

  • Approve year-end reports for accountant or tax agent

    Review and approve EOFY reports before they are sent for tax preparation.

Frequently asked questions

Run it around the client's balance date, which for most New Zealand businesses is 31 March. Some entities use a non-standard balance date, so confirm each client's year-end before you start the job.

Yes. Set it up as a reusable job template in Tidyflow and make the job recurring so it generates automatically each year against your 31 March clients. Each step becomes a subtask your team checks off the same way every time.

The items you need from the client go out as requests in the client portal. Clients upload statements, asset documents, and approvals directly against each item, and the files land on the job so you can see what is still outstanding.

The steps cover confirming prior GST periods are filed, reconciling GST control accounts, filing the final GST return where applicable, and reconciling PAYE, KiwiSaver, and ESCT alongside payday filing through to 31 March.

No. This is a general workflow template to help your firm run EOFY prep consistently, not tax advice. Always verify current Inland Revenue (IRD) rules, thresholds, and deadlines for each client before filing or finalising the year.

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Run this as a live workflow in Tidyflow

Turn this checklist into a repeatable job: subtasks your team checks off, requests your clients complete in their portal.

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