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Copyright © 2019

BDO refers to one or more of the independent member firms of BDO International Ltd, a UK company limited by guarantee. Each BDO member firm in New Zealand is a separate legal entity and has no liability for another entity’s acts and omissions. Liability limited by a scheme approved under Professional Standards Legislation other than for the acts or omissions of financial services licensees. BDO is the brand name for the BDO network and for each of the BDO member firms. © 2016 BDO New Zealand Ltd. All rights reserved.