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 PKF Ross Melville professional advisers for advice concerning specific matters before making any decision”

PKF Ross Melville is a member firm of  the PKF International Limited network of legally independent member firms and does not accept any responsibility  or liability for the actions or inactions on the part of any individual member firm or firms.

Partnership Structure

The rules of the New Zealand Institute of Chartered Accountants permit Chartered Accountants to provide their services, with the exception of statuatory audit and liquidation services, through limited liability structures. In common with other chartered accountancy practitioners, the PKF Ross Melville partners restructured their operations, with effect from 1 November 2001. A partnership of Graeme Lynch, Graeme Clark, Russell Toplis, Jugdis Parbhu and John Dillon trade under the name of PKF Ross Melville Audit, with the primary focus of providing audit services. All other services are provided through a partnership, trading as PKF Ross Melville, which is a partnership of the companies of Graeme Lynch Limited, Graeme Clark Limited, Russell Toplis Limited, Jugdis Parbhu Limited,John Dillon Ltd and Gina Cook Ltd. Each of these companies is controlled by the named individuals.