The Ministry of Consumer Affairs report, released to the Herald on Sunday under the Official Information Act, revealed strangulation was a "major hazard", especially on beds with decorative finials or jungle-gym type features.
It also noted one top bunk was high enough that falls could be fatal. The ministry would not name the brands as commercial sensitivity outweighed public interest.
Sixteen of the models had unsafe ladders, 12 were not strong enough under the mattress, 13 had dangerous guard rails or gaps and 12 had strangulation hazards. One of the 26 models would have passed if it carried necessary warnings.
Safe Kids director Ann Weavor said the audit proved New Zealand needed mandatory standards - which Australia, Britain and the US already had.
Manager of Kiwi Families website Rochelle Gribble said parents needed to be wary.
"Look at the reviews by other parents online and don't always trust the salesperson," she said.
TIPS FOR SAFE USE
* No children under 9 years old on top bunk.
* Use the top bunk only for sleeping as falls when playing make up most of the injuries.
* Check ladders and guardrails are fixed and stable.
* Check regularly for wear.
* When replacing mattresses check the height will not affect the safety of the guardrail.
* Keep bunk beds away from windows and furniture children may be tempted to climb on to.
* Allow two metres between ceiling fittings, fans or lights.
* Make sure curtain and blind cords are not within reach.
* Guardrails should be on all sides of the top bunk and should not be able to be pulled off.
* Guardrails should not have potential snag points.
* Check there are no gaps that bodies can fit through but heads can get stuck.
* Anything sticking out could catch clothing and create a strangling risk.
* Make sure all nuts, bolts and other fasteners on bunk beds are flat or recessed.