About this site
This site is owned and maintained by the Reports and Communications Group, which supports both business units of the Auditor-General (Audit New Zealand, and the Office of the Auditor-General).
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We 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: 20 October 2015