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• Publications
  • Model financial statements
    • Crown entities
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    • District Health Boards
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  • About asset management
    • Asset management
    • Asset management for public entities: Learning from local government examples
  • About tax matters
    • Changes to imputation credit disclosure
    • Changes to deferred tax on revalued assets
    • Changes to the tax treatment of relocation costs
    • Tax treatment of payments to board members
    • Tax treatment of allowances paid to members of boards, councils, and committees
    • Budget 2010 - Effect on deferred tax calculations
    • Payments for hurt and humiliation
    • Tax calculation and disclosure example
  • About performance
    • District Health Boards: Learning from 2010–2013 Statements of Intent
    • Performance management
    • Improving reporting of non-financial measures and targets
    • Reports on the Auditor-General's website
  • Other publications
    • What to expect from your audit
    • Managing funding to NGOs
• Careers
  • Vacancies
    • Audit Manager
    • Position description: Audit Manager
    • Auditor and Supervising Senior roles
    • Auditor and Supervising Senior roles
    • Position description: Supervising senior
    • Position description: Auditor
  • Benefits of working with us
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  • Graduates and summer interns
    • Message for graduates and interns from our Executive Director
    • Our summer internship programme
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  • People profiles
    • Paul Wong
    • Eva Ng
    • Gianni Milo
    • Sam Chin
    • Karen MacKenzie
    • Sarah Laurenson, Thomas Brooke, and Stephanie Don
    • Rahui Taueki
    • Andrew Timlin
    • Jess Rose
    • Ajay Sharma
• Contact us
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• Welcome to Audit New Zealand.
• Resources for your sector
• Documents used in the publications section
  • Hurt and humiliation payments