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© Crown copyright, 2001-2007Audit New Zealand holds the copyright on all our information available on or through this website. You can reproduce our material for personal or in-house use without further permission. For any other use, please contact the author (where named) in the first instance or e-mail webmaster@auditnz.govt.nz. If you want to reproduce any material on sites that we link to, you must get permission from the copyright owner for that site. Permission cannot be obtained from Audit New Zealand. PrivacyWe will only use any personal information you provide (for example, through online forms) for the specific purpose stated. We will keep any such information secure and won’t disclose it to any third parties. DisclaimerWe do our best to ensure that the publications and other information on this website are up to date. However, we cannot guarantee complete accuracy: some information in a publication will inevitably lose relevance or currency over time, and any guidance material is necessarily general in nature and cannot provide comprehensive answers for all situations. You shouldn't treat information on this website as amounting to definitive professional advice about any specific matter, and we don't accept legal responsibility for reliance on information on this website. Page last updated: 23 April 2007 page topDocument Actions |
