BDO Michael Smit profile image

Michael Smit

Partner - Audit & Assurance


Michael is an Audit Partner at BDO Manawatu, based in Palmerston North. Prior to CKS Audit merging with BDO Manawatu in 2024, Michael had been a Director and Co-Owner of CKS Audit since 2019, and an Associate there prior to that time.

Michael has extensive experience in audit and assurance, both in the “for profit” and “not-for-profit” sectors. While at CKS, he also held the role of Internal Audit Director, co-ordinating the delivery of internal assurance services to local Government entities in the Manawatu-Whanganui and Lower North Island areas. Prior to that time, Michael held roles within both the Office of the Auditor General and Audit New Zealand, where he worked with a range of Public Sector clients, specialising in local Government, education, energy, and health sectors.


  • Approved Auditor OAG – 2002
  • Qualified Auditor, 2016

Professional Affiliations

  • NZICA Certificate of Public Practice – 2015    
  • NZICA Chartered Accountant - 2003


  • Bachelor of Business Studies, Massey University
  • Diploma in Accounting, Massey University