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Disclaimer

The materials presented on this web site are distributed by Hayes Knight as an information source only.

Hayes Knight makes no statements, representations, or warranties about the accuracy or completeness of, and you should not rely on, any information contained in this publication.

Despite our best efforts, Hayes Knight makes no warranties that the information in this publication is free of infection by computer viruses or other contamination.

Hayes Knight disclaims all responsibility and all liability (including without limitation, liability in negligence) for all expenses, losses, damages and costs you might incur as a result of the information being inaccurate or incomplete in any way, and for any reason.

Copyright
Copyright protects all material on this web site. Hayes Knight has no objection to this material being reproduced but asserts its right to be recognised as author of its original material and the right to have its material remain unaltered.

Enquires regarding the reproduction of Hayes Knight material may be directed to the Site Administrator.

Nexia International membership

Hayes Knight in New Zealand is a member firm of the “Nexia International” network.

Nexia International is a leading worldwide network of independent accounting and consulting firms, providing a comprehensive portfolio of audit, accountancy, tax and advisory services.

“Nexia International” also refers to the trading name of Nexia International Limited, a company registered in the Isle of Man, which operates the Nexia International network. Company registration number: 53513C. Registered office: 1st floor, Sixty Circular Road, Douglas, Isle of Man, IM1 1SA.

Nexia International Limited does not deliver services in its own name or otherwise. Nexia International Limited and the member firms of the Nexia International network (including those members which trade under a name which includes the word NEXIA) are not part of a worldwide partnership.

Nexia International Limited does not accept any responsibility for the commission of any act, or omission to act by, or the liabilities of, any of its members. Each member firm within the Nexia International network is a separate legal entity.

Nexia International Limited does not accept liability for any loss arising from any action taken, or omission, on the basis of the content on this website or any documentation and external links provided.

The trade marks NEXIA INTERNATIONAL, NEXIA and the NEXIA logo are owned by Nexia International Limited and used under licence.

References to Nexia or Nexia International are to Nexia International Limited or to the “Nexia International” network of firms, as the context may dictate.

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