RSM New Zealand

Don Aue
Associate Director - Audit


Don is an Associate Director - Audit  based in the Auckland Central office in Newmarket.   Don specialises in providing financial statement audit and due diligence services to SMEs. Don started his professional career in New Zealand with a predecessor firm of RSM in 2006, and also spent valuable time working in Australia and Malaysia.   While working in audit in Australia for 2 ½ years he gained an expert knowledge of Australian stock listing rules working primarily with public listed companies operating in the oil and gas, construction, manufacturing and mineral resources industries.

Since returning to New Zealand in 2014 Don has focused on providing audit and related services to a wide range of entities with a specific interest in the Biotechnology, Forestry, Transport & Logistics and Information Technology industries. Don also plays a lead role in many financial due diligence engagements offering transaction support services for those wanting to sell or buy into businesses.

His previous international experience and having international group and subsidiary clients has also seen Don involved in technical training in both Australia and the US.  This helps him ensure he can assist with cross border accounting implications.

Don has an active interest in marketing and networking and is involved in driving this area within RSM as a member of the firms marketing committee.  

Don graduated from the Auckland University of Technology University (AUT) with a Bachelor of Business and Post Graduate Diploma in Business.  During his studies, Don received the AUT Top Pacifica Student Award and received an AUT Pacifica Student scholarship.  Don is a Chartered Accountant and also a member of Chartered Accountants Australia and New Zealand (CA ANZ).


Don married Amanda, his Malay/Chinese/Kiwi wife in 2006 and combined with his Pacifica background is proud of their multicultural mix and this being representative of the bright new face of New Zealand. Together they have three young children.

Other than enjoying his family Don is a keen sports follower, a longtime supporter of the Hurricanes and still keeping the faith with the Warriors. Don enjoys playing Touch rugby and is an avid listener of good music.  


Don speaks English and Niuean, and continues to learn Malaysian and Mandarin.



News articles

Cyber security important in times of change

5 May 2020
It’s unfortunate that in a time of crisis, when we’re all looking at ways to work together and unite against COVID-19, cyber criminals are taking advantage of the disruption COVID-19 has caused.  This of course, is just another aspect of business that not-for-profit and for-profit organisations need to be aware of, at this time. In this...

Succession planning | Shaping up for Sale

17 February 2020
To extract maximum value from your business it is critical that it is firing on all cylinders and in its best shape before heading for sale. In our second article “Succession Planning: Your Best Exit Strategy”, we stressed that having an understanding of your best exit option(s) allows for better planning and greater control towards a succe...

Why you should consider being audited

11 February 2020
This article explores the benefits of being financially audited for entities not required by law or regulation to be audited. Why are entities audited? The majority of entities that obtain an independent audit of their annual financial statements are audited because they have to be.   Due to their type, and/or nature of opera...

Upcoming Changes to Employment Legislation

26 June 2018
At the start of 2018 the new Government announced the rolling introduction of changes to employment law here in New Zealand. The announcement drew mixed responses from employers and employees.  In this article we highlight the key proposed changes included within the first round of employment law reforms and discuss the implications for you...

RSM World Day 2017

19 September 2017
A day when the independent member firms of the RSM network celebrate our shared values of Understanding, Collaboration and Ideas and Insight – this year, with an innovative twist. September marks ‘Innovation month’ internationally across all RSM member firms, in line with this, RSM New Zealand took the opportunity to mark our global day by...

RSM sponsors the LPGA New Zealand Tour

29 August 2017
Audit, tax and consulting specialists RSM New Zealand have joined the family of sponsors to support next month’s MCKAYSON New Zealand Women’s Open. The event, New Zealand’s richest golf tournament with NZ$1.85 million in prizemoney, will be staged at the new Windross Farm golf course in Auckland from 28 September to 1 October and will ...

How to perfect the art of filing financial statements

9 May 2017
In 2016, most of New Zealand entities had a varying level of change when it came to financial reporting obligations. This change continued the impact of significant changes to key legislation governing financial reporting for Companies and other entities that were enacted into Law. For companies this removed the filing requirement for man...

RSM appoints three new Associate Directors in Audit

1 April 2017
Audit, tax and consulting specialists RSM has further strengthened its audit practice by appointing three new Associate Directors in Audit Audit, tax and consulting specialists RSM has further strengthened its assurance practice by appointing three new Associate Directors in Audit; Brendon Foy, Don Aue and Wayne Tukiri. All qualified Char...

Understanding the Importance of Due Diligence

31 May 2016
Thinking of buying or selling a business?  Perhaps counter-intuitively we urge you to pause and take a step back.  Sadly, we have seen examples of management continuing to try and “make it work” 12 - 24 months after the date of acquisition - and all too often attributable to inadequate due diligence being performed. Why Due ...

A spotlight on transport

6 April 2016
Profit margin is a measure used to define job effectiveness.  Third party logistics (3PL) companies remain relevant and competitive by being cost effective.  Longer route times, trickier cargo and an increase in customer demand around time and cost have driven the need for 3PL companies to collaborate for effective solutions. Over the ...

Innovation a mainstay in modern business  

22 March 2016
Innovation is crucial to the continuing success of any organisation, no longer relegated to the back-burner, innovation has now become a necessity in modern day business. Whether you are looking to streamline processes and procedures or embarking on transforming your ideas into reality, being innovative is an important ingredient when it com...

Resident Director Rule Now in Force

11 November 2015
As we reported previously the Companies Amendment Act 2014 (‘the Act’) became effective from 1 May 2015.  As highlighted to you in an earlier publication, a significant change as a result of this new legislation, is the requirement for all companies registered in New Zealand to have at least one New Zealand resident director.  This ...

Westpac Auckland Business Awards 2015

3 November 2015
Westpac Business Awards 2015 - West Audit & Technical Partner Jason Stinchcombe attended the Westpac Business Awards 2015 - West as the guest of Silver Fern MotorSport Charitabe Trust. RSM congratulates Silver Fern MotorSport Charitable Trust for being a finalist for the Best Emerging Business award. Westpac Business Awards 2015 - Cent...

What you need to know about share based payments

7 October 2014
A key challenge for owners big and small is how best to keep the attention and motivation of management aligned with those of the board and ultimately the owners of a company. Share based payment (here with “SBP’s”) transactions are great tools in rewarding employees of the company for meeting a specified target, remaining loyal and in...

Complimentary Seminar | Preparing a Business for Sale

Wed, 19 February 2020 - 5:00 PM – 7:00 PM
RSM and Hesketh Henry warmly invite you to join them for Part 2 of their series on planning for Exits and Succession. RSM's Carl Cachopa, will provide an overview of valuing a typical SME business together with ways to improve the drivers behind making a business more valuable and attractive. RSM's Don Aue, will share his experience on fi...