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UHY Haines Norton (Auckland) Limited NZBN 9429037039868 in Auckland (“the Firm”) is an independent member of UHY Haines Norton (“the Association”), an association of independent firms in Australia and New Zealand. The Association is an independent member of Urbach Hacker Young International (“UHY International”), a UK company, and is part of the UHY International network of legally independent accounting and consulting firms. Any engagement you have is with the Firm and any services are provided by the Firm and not by the Association or UHY International or any other member firm of the Association or UHY International.

“UHY” is the brand name under which members of UHY International provide their services: all rights to the UHY name and logo belong to UHY International, and the use of the UHY name and logo does not constitute any endorsement, representation or implied or express warranty by UHY International. UHY International has no liability whatsoever for services provided by the Firm nor the Association or any other members.