Garth Petricevich, a director of Sand Safaris, declined to comment.
“I’d prefer not to say anything until after the trial,” he said.
Police Inspector Wayne Ewers said the man died about 1.40pm as he sandboarded down the dunes at Te Paki towards a stream.
It appeared neither he nor the bus driver saw each other, Ewers said at the time.
The man’s death was witnessed by a large group of people, including the victim’s wife, son, daughter-in-law and granddaughter. The family had been planning to return to South Korea in the following days.
The driver of the bus was badly shaken but not injured, Ewers said.
Sand Safaris offers tours of 90 Mile beach and Cape Reinga, and provides free sandboards at the Te Paki dunes, its website says.
If convicted, the company faces a maximum penalty of a $1.5 million fine.