A team from New Zealand's Office of the Auditor-General has arrived in Niue to discuss a way forward for the country's financial reporting.
Last month, it emerged the Auditor-General had warned Niue in July of a backlog of uncompleted audits of government accounts since 2015.
Documents also showed unexplained revenue shortfalls of more than $US500,000 and a 2015 budget blowout of more than $US800,000.
The Office of the Auditor-General said in July it was unable to determine if there were further breaches because of the lack of accounts.
An opposition MP in Niue Terry Coe said auditors arrived on Tuesday and were expected to discuss the backlog.