Te Kōhanga Reo National Trust was set up 31 years ago. It's mission is to protect the Maori language and culture.
Over a billion dollars has been allocated toward funding Kōhanga Reo over the past 20 years.
Last year the Kōhanga Reo National Trust offered up a course ‘Te Tākaimatua’.
But it was rolled out without NZQA accreditation which may mean that when students received funding it was unjustified and the "qualification" can't be recognised.
The findings of the independent audit report conducted by Chen Palmer alleges there were some misleading details with regard to the registering of the trust's 300 students studying Te Tākaimatua.
The report has resulted in the dismissal of former Kōhanga Reo CEO, Titoki Black.