New Zealand Gazette – 2006 – No. 142

Page 4130

✨ Audit Report



4130 NEW ZEALAND GAZETTE, No. 142 20 NOVEMBER 2006

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Matters Relating to the Electronic Presentation of the Audited Financial Statements

This audit report relates to the financial statements of Top Energy Limited – Lines Business for the year ended 31 March 2006 included on Top Energy Limited’s web-site. The Company’s governing body is responsible for the maintenance and integrity of Top Energy Limited’s web site. We have not been engaged to report on the integrity of Top Energy Limited’s web site.

We accept no responsibility for any changes that may have occurred to the financial statements since they were initially presented on the web site. The audit report refers only to the financial statements named above. It does not provide an opinion on any other information which may have been hyperlinked to/from these financial statements. If readers of this report are concerned with the inherent risks arising from electronic data communication they should refer to the published hard copy of the 31 March 2006 disclosure accounts for Top Energy Limited – Lines Business to confirm the information included in the audited financial statements presented on this web site.

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

Unqualified Opinion

We have obtained all the information and explanations we have required.

In our opinion –

  • proper accounting records have been maintained by Top Energy Limited – Lines Business as far as appears from our examination of those records; and

  • the financial statements of Top Energy Limited – Lines Business on pages 2 to 21:

    (a) comply with generally accepted accounting practice in New Zealand; and

    (b) give a true and fair view of Top Energy Limited – Lines Business’s financial position as at 31 March 2006 and the results of its operations and cash flows for the year ended on that date; and

    (c) comply with the Electricity Information Disclosure Requirements 2004.

Our audit was completed on 3 November 2006 and our unqualified opinion is expressed as at that date.

Signature

Graeme Pinfold
PricewaterhouseCoopers
On behalf of the Auditor-General
Auckland, New Zealand

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Online Sources for this page:

VUW Te Waharoa — PDF NZ Gazette 2006, No 142


Gazette.govt.nz — PDF NZ Gazette 2006, No 142




✨ LLM interpretation of page content

🏭 Auditor-General's Report on Top Energy Limited Financial Statements (continued from previous page)

🏭 Trade, Customs & Industry
3 November 2006
Audit, Financial Statements, Top Energy Limited, Commerce Commission, Public Audit Act, Unqualified Opinion
  • Graeme Pinfold, PricewaterhouseCoopers, On behalf of the Auditor-General