Website Disclaimer


"Every effort has been made to offer the most current, correct and clearly expressed information possible within this site. Nonetheless, inadvertent errors can occur and applicable laws, rules and regulations may change.

The information contained in this site is general and is not intended to serve as advice. No warranty is given in relation to the accuracy or reliability of any information. Users should not act or fail to act on the basis of information contained herein. Users are encouraged to contact Focus Chartered Accountants Ltd professional advisers for advice concerning specific matters before making any decision"

Accountants Disclaimer of Liability

We have complied the following reports for our client, for the period ended on the reports in accordance with the Compilation Engagement Standards issued by the New Zealand Institute of Chartered Accountants.

A compilation is limited primarily to the collection, classification and summarisation of financial information supplied by the client.  A compilation does not involve the verification of that information.  We have not audited or reviewed the reports and therefore neither we nor any of our employees accept any responsibility for the accuracy of the materials from which the reports have been prepared.

Further, the reports have been prepared at the request of and for the purposes of the client only and neither we nor any of our employees accept any responsibility on any grounds whatever, including liability in negligence, to any other person.


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31 Richardson Street
Whakatane 3120

Postal Address
PO Box 302
Whakatane 3158

Freephone: 0800 362 872 (NZ only)
Phone : +64 7 307 1141

Fax : +64 7 308 6287
Email :
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