ABOUT

What is COAT NZ?

The Christian Oversight and Accreditation Trust (COAT) was established by a team of experienced businessmen and practising board members to assist charities, non-profits, and churches with governance certifications and training.

COAT fosters confidence in Christ-centred churches and ministries by annually accrediting organisations based on the Seven Standards of Responsible Stewardship, derived from Scripture.

COAT functions as a financial accountability partner for ministries that voluntarily seek accreditation and consistently demonstrate their commitment to COAT’s high standards. The standards are set at a suitably high level to establish essential guardrails for financial integrity in churches and ministries of all sizes. Although the standards do not address every potential issue or challenge an organisation might face, they have proven effective over time in helping thousands of churches and ministries build trust and become better stewards of their God-given resources.

Additionally, COAT promotes financial accountability and best practices through innovative resources, including books and eBooks, webinars, podcasts, blogs, research on best practices, conferences, and more.

Where can I learn more about COAT’s standards?

COAT's standards emphasise independent board governance, solid financial management, and responsible stewardship.

The standards set a high benchmark for organisations—often well above the minimum legal requirements. For instance, a COAT member must annually engage an independent CPA to audit, review, or compile its financial statements and must be willing to provide a copy of its most recent financial statements to anyone who requests it in writing.

Learn more about COAT’s integrity standards for ministries at ECFA.church/Standards.

Is COAT an auditor or a fraud examiner?

No. Although COAT is led by experienced, professional staff with credentials in accounting, finance, and law, ECFA does not provide financial audits or other professional services for members. - We have a partner organisation that can perform these services for you.

However, as a condition for accreditation, COAT requires its members to have their annual financial statements audited, reviewed, or compiled by an independent CPA.

How does COAT ensure compliance with its standards?

COAT carefully enforces member adherence to its standards through various measures, including:

A rigorous initial application process to verify compliance with the COAT standards.
Annual re-accreditation or renewal process, including the review of financial statements and other supporting documents that attest to a member’s ongoing compliance with the standards.
Periodic reviews, both on-site and remote, utilising our Standards Check-In programme to ensure compliance with standards; and
Referrals from givers and others who may have questions regarding a member’s compliance with the standards.
If an area of non-compliance with the standards is identified, COAT aims to bring its members back into compliance through a confidential, biblical, and redemptive approach.

Does COAT ever take disciplinary action against its members?

Yes. As an accrediting organisation, COAT safeguards the integrity of its standards and seal. COAT takes action against member organisations that are unable or unwilling to comply promptly with any of the standards. Depending on the circumstance, COAT may request the resignation of a member, suspend membership for a period, or terminate an organisation’s membership.

As the foundation for any disciplinary action, COAT depends on facts and documentation—not allegations or innuendos. While it requires time to proceed carefully and thoughtfully in these matters, doing so is essential to reach a fair and accurate decision regarding an organisation’s membership status.

How is COAT funded?

COAT is a registered charity in NZ and relies mainly on Funders, Annual membership fees and consultation sessions to fund COAT’s ministry. These fees are determined on a sliding scale to ensure membership remains affordable for organisations of all sizes.

If you value COAT’s work to foster trust in Christ-centred churches and ministries, you can also make an individual gift to support COAT by clicking here.

Is COAT itself accountable?

Absolutely. COAT upholds all the same standards it requires of its members, including independent board governance, annual audits, and appropriate transparency.

COAT staff are responsible to the Board of Directors, made up of national ministry leaders and professionals respected for their Christian character and wisdom. The COAT membership elects the independent Board and is subject to term limits.

Who are the current members of COAT?

COAT members are located across New Zealand and range from the very large national ministries to smaller local ministries and churches.

How can my ministry become COAT-accredited?

We welcome your application at COAT - Join

The online application form is confidential, user-friendly and takes only a few minutes to get started.

After you’ve submitted the form, an ECFA advisor will follow up with more information and schedule a call to discuss the ECFA standards and membership requirements in more detail.

What if I have other questions?

The online contact form is a quick and convenient way to ask additional questions about COAT or its members.