State Owned Enterprises

What are State Owned Enterprises (SOEs)?

20161210 094205  img maxresdefault  SOE1 

Organizations created by the Kiribati government to carry out commercial activities.

What we do and How we do it?

Our responsibilities:

The SOE division is authorized by the Auditor General under Sec. 25 & 26 of the Kiribati Audit Act, 2017,

  • To carry out the audit of submitted Annual Financial Statements of all SOEs in accordance with ISSAI auditing standards.
  • To provide an audit report and furnish an opinion indicating whether the financial statements of an SOE exhibits a true and fair view and are prepared in compliance with the applicable accounting standards or governing legislation.
  • setting forth any qualifications subject to which the opinion is given.
  • Provide an Audited Financial Report and the Opinion to the SOE for their submission to the appropriate Minister.

Why we do it?

We are mandated under the Constitution 114 sec 2, the Kiribati Audit Act, 2017 and SOE Act, 2013 to audit all State Owned Enterprises both the listed SOEs according to the first schedule under SOE Act and the non-listed SOEs. Kindly refer the list of clients provided below:

Listed SOEs:

  1. Air Kiribati Ltd
  2. Betio Shipyard (defunct)
  3. Broadcasting and Publications Authority
  4. Captain Cook Hotel
  5. Central Pacific Producers Ltd
  6. Development Bank of Kiribati
  7. Kiribati Coconut Development Ltd (merge Kiribati Copra Mill Co. Ltd and KCCS)
  8. Kiribati Housing Corporations Ltd
  9. Kiribati Insurance Corporations Ltd
  10. Kiribati Oil Co. Ltd
  11. Kiribati Ports Authority
  12. Kiribati Green Energy Solutions Ltd (formerly Solar Energy Co. Ltd)
  13. Otintaai Hotel Ltd (defunct)
  14. Plant and Vehicles Unit
  15. Public Utilities Board
  16. Te Atinimarawa Co. Ltd
  17. Kiribati National Shipping Services Ltd (formerly Kiribati Shipping Services Ltd)

Non Listed SOEs:

  1. Kiribati Provident Fund
  2. Communications Commission of Kiribati


Please do not hesitate to contact us for more information.



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