This paper explores the accounting and auditing practices of NGOs in Fiji. It seeks to provide insights
that will provide regulators, legislators, and stakeholders a better understanding of the factors that shape
financial reporting practices of NGOs. The rest of this paper is organised as follows. Section 2 provides a
review of literature and presents the research questions that are explored in this paper. Section 3 presents
the methodology employed followed by section 4 that presents the results of this study. Section 5
concludes this paper.