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Important disclaimer by the Auditor-General on audited financial statements on this website

Please note that the maintenance and integrity of the financial statements in the Annual Reports on this website is the responsibility of the Commissioner of Inland Revenue.

I, as Auditor-General, and my appointed auditors, accept no responsibility for any changes that may have occurred or may occur to financial statements audited by us in regard to the presentation of those financial statements on this website.

Our audit report refers only to the financial statements named within the audit report. It does not provide an opinion on any other information that may have been hyperlinked to/from the audited financial statements.

If readers of this website are concerned about the inherent risks arising from electronic data communication, they should refer to the published hard copy of the audited financial statements to confirm the information.

Legislation in New Zealand governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.