CU Accountants Limited (CU Accountants) is required to comply with all applicable by-laws, rules, regulations, professional and ethical standards and guidelines of Chartered Accountants Australia and New Zealand (CAANZ) and the New Zealand Institute of Chartered Accountants (NZICA).

These requirements includes the NZICA Code of Ethics, which among other things contains confidentiality requirements.  In accordance with these requirements, CU Accountants will not disclose information they obtain in the course of this engagement to other parties, without your express consent, except as required by:

• Laws and regulations (for example, disclosures required under the Anti-Money Laundering and Countering Financing of Terrorism Act 2009 (including to a third party auditor) and as required by the Common Reporting Standard); and
• Professional obligations including:
  • the provisions of the NZICA Code of Ethics that apply if CU Accountants becomes aware of actual or potential ‘non-compliance with laws and regulations’ (NOCLAR).  Where any such non-compliance poses substantial harm (such as adverse consequences to investors, creditors, employees or the public), CU Accountants may be required to disclose the matter to an appropriate level of management or those charged with governance and/or appropriate authority.
  • the provisions of the NZICA Rules and Professional Standards that subject CU Accountants to practice review, trust account audits, investigations and disciplinary procedures.  These rules require CU Accountants to disclose to NZICA, it’s practice reviewers and/or it’s disciplinary bodies our files and workpapers including client information.  In accepting this engagement you acknowledge that, if requested, your files related to this engagement, may be made available to NZICA, it’s practice reviewers and/or it’s disciplinary bodies.  Employees and contractors of NZICA are also bound by confidentiality under contract and by the NZICA Code of Ethics.