✨ Financial Audit and Chiropractic Fees Notice
5 AUGUST 2004 NEW ZEALAND GAZETTE, No. 95 2391
Auditors’ Responsibilities
It is our responsibility to express an independent opinion on the consolidated financial statements presented by the trustees and report our opinion to you.
Basis of Opinion
An audit includes examining, on a test basis, evidence relevant to the amounts and disclosures in the consolidated financial statements. It also includes assessing:
- the significant estimates and judgments made by the trustees in the preparation of the financial statements; and
- whether the accounting policies are appropriate to the trust and group’s circumstances, and consistently applied and adequately disclosed.
We conducted our audit in accordance with New Zealand Auditing Standards. We planned and performed our audit so as to obtain all the information and explanations which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance that the financial statements are free from material misstatements, whether caused by fraud or error. In forming our opinion, we also evaluated the overall adequacy of the presentation of information in the financial statements.
Other than in our capacity as auditors, we have no relationship with or interest in the trust or any of its subsidiaries.
Unqualified Opinion
We have obtained all the information and explanations we have required.
In our opinion:
- proper accounting records have been kept by the trust and group as far as appears from our examination of those records; and
- the financial statements:
– comply with generally accepted accounting practice in New Zealand; and
– give a true and fair view of the financial position of the trust and group as at 31 March 2004 and the results of operations and cash flows for the year ended on that date.
Our audit was completed on 18 June 2004 and our unqualified opinion is expressed as at that date.
INGHAM MORA, Tauranga.
(A full list of all distributions of income by way of donations for the year ended 31 March 2004 is available from the trust’s office on request.)
gs5063
Chiropractic Board
Health Practitioners Competence Assurance Act 2003
Chiropractic (Fees) Notice 2004
Pursuant to Part 6, section 130 (1) of the Health Practitioners Competence Assurance Act 2003, the following notice is given.
This notice sets out the fees to be charged by the Chiropractic Board under the Act, from the commencement of Part 6, section 130 (1) of the Act on 18 September 2004.
Notice
- Title and commencement—(1) This notice may be cited as the Chiropractic (Fees) Notice 2004.
(2) This notice comes into force on 18 September 2004.
-
Fees—The Chiropractic Board sets the following fees, payable to the board, specified in the attached Schedule.
-
Tax—The fees are inclusive of goods and services tax.
Schedule
Fees Payable
| $ |
|---|
| Application to register 150.00 |
| Application to sit examination 700.00 |
| Application to re-sit examination 250.00 |
| Application for an annual practising certificate 1,100.00 |
| Application for an annual practising certificate made by a person first registered on or after 1 October in any year 400.00 |
| Issue of any other certificate or a copy of a certificate 30.00 |
| The supply to any health practitioner of any documents, other than certificates of registration, required by him or her for the purpose of seeking registration overseas 50.00 |
| Copy of the Register 50.00 |
Dated at Wellington this 23rd day of July 2004.
KARL BALE, Secretary, Chiropractic Board.
gs4994
Next Page →
Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2004, No 95
Gazette.govt.nz —
NZ Gazette 2004, No 95
✨ LLM interpretation of page content
💰
Bay of Plenty Community Trust Incorporated Financial Statements for the Year Ended 31 March 2004
(continued from previous page)
💰 Finance & Revenue17 June 2004
Financial Statements, Investment Gains, Expenditure, Net Surplus, Equity Movements, Financial Position, Bay of Plenty Community Trust
🏥 Chiropractic Board Fees Notice 2004
🏥 Health & Social Welfare23 July 2004
Chiropractic, Fees, Registration, Examination, Practising Certificate
- KARL BALE, Secretary, Chiropractic Board