Mr Gould and Mr Kent questioned why debt figures in two public financial documents were different and asked which was correct.
Mr Colle explained one was a group debt and the other was council debt. Both were correct, he said.
Mr Kent asked further questions about debt, fees and charges, revenue, the rates budget and the airport's accounts and at one stage, described an answer to a question by Mr Colle as "smoke and mirrors".
"It is not smoke and mirrors, it's actually just basic accounting," Mr Colle responded.
Mrs Wepa told Mr Kent to apologise, which he did, although Mrs Wepa commented it did not seem particularly genuine.
"I haven't made this up, you are just struggling to understand how it actually works," Mr Colle told Mr Kent.
Mr Colle said staff followed the letter of the law and the council's books were always scrutinised by the Office of the Auditor General.
He said the council's financial reporting was "fair and transparent" so the community could understand it.
Mrs Wepa defended the council's financial staff saying councillors relied on their expertise.
"I'm sorry you are in a position of trying to justify yourself Thomas ... you shouldn't have to be."