Sarah Bate



KPMG in New Zealand

Sarah joined KPMG in July 2013 and is a Director in KPMG’s Accounting Advisory Services team based in Wellington.

She is a Chartered Accountant with accounting experience gained across a range of accounting firms (3 of the Big 4), and she also has accounting standard setting experience gained when working as a staff member of the accounting standard setting team at the XRB and prior to that, NZICA (now CA ANZ).

Sarah has significant accounting and technical experience with NZ IFRS and PBE Standards.

She provides accounting advice to a wide range of clients and her particular interests lie in standard setting, the implementation of PBE Standards to the Public Sector and the Not-for-Profit Sector and accounting for cloud computing arrangements in both the public and private sectors.

  • 2009 - 2010 – Master of Business Administration, University of Auckland

  • 1990 - 1992 – Bachelor of Commerce, University of Auckland

  • Admitted 1996 – Member of Chartered Accountants Australia and New Zealand

  • June 2023 - Certificate of Public Practice awarded

  • Public Benefit Entity Accounting, Standards, Accounting for Cloud Compting structures