Many not for profit entities require an audit service, as they may be above the legislative thresholds that require a financial audit, or have a government imposed obligation for it.
Not for profit organisations are usually structured as an Incorporated Association or Company Limited by Guarantee. Under the relevant rules, those that have revenue over $250,000 will require a financial audit or audit review.
Public Bodies are not for profits that are established by government, and under the Financial Management Act, are required to have a financial audit. Other entities such Mutual funds, Trade Unions, and Charity Trusts that the deductible gift recipients, are also generally required to be audited.