Legal action is likely over the closure last month of a Palmerston North resthome where a woman, aged 103 years, was tied to her bed.
An audit report on the Rose A Lea Resthome criticises the standard of care and says there was a pattern of abusive behaviour by one of the owners.
But the Aged Care Association says the report was not independent.
It says the report was written by a wholly owned subsidiary of Mid Central Health, after criticism the DHB closed the premises too quickly.
Association chief executive Martin Taylor says the closure was cruel and upsetting for the residents.
He believes they were properly cared for and wanted to continue living there.
However, the DHB says the evidence of poor practice was clear and any auditor would have picked it up.