To: iluminLimited
Annual Engagement Authority
I hereby instruct you to prepare my Financial Statements and Taxation Returns for the year/period ending 31/03/2024. I undertake to supply all information necessary to carry out such services and will be responsible for the accuracy and completeness of such information. I understand that you will rely upon the information provided by me. Your services are not intended to, and accordingly will not result in the expression by you of an opinion on the Financial Statements in so far as third parties are concerned, or in the fulfilling of any statutory audit requirements. I understand that during preparation of the Financial Statements and Taxation Returns you will not be specifically investigating non-compliance with laws and regulations – however should anything come to light of this nature during this process, you will bring that to my attention. I understand that the Financial Statements and Taxation Returns are prepared for my own use and to determine my taxation liabilities. If this should change in any material respect, I will inform you immediately. You will not accept any responsibility to any person, other than me, for the contents of the Financial Statements. I understand that the Annual Financial Statements you will prepare will be special purpose financial statements to meet the requirements of the Income Tax Act 2007 and the Tax Administration (Financial Statements) Order 2014. I understand that they may not be suitable for other purposes and are not to be considered as general-purpose financial statements prepared under generally accepted accounting principles. This engagement will be performed in accordance with Service Engagement Standard No. 2 issued by the Chartered Accountants New Zealand and Australia. All other terms and conditions of this engagement are the same as those referred to in the original Engagement Letter I signed when I became a client. Authority is given to obtain information from Inland Revenue, other government agencies and financial institutions about all tax types (except child support) in order to complete the above assignments. This includes obtaining information via phone, fax, mail, email, and online services available on the Inland Revenue website. Our collection use and disclosure of personal information is subject to the Privacy Act 2020 and accordingly we will only collect personal information about you that relates to the terms of this engagement I understand that I am required to provide ilumin with accurate and complete information. ilumin will compile my financial statements and tax returns with due professional care, in accordance with the standards issued by CAANZ, however the responsibility for meeting my tax obligations rests with me.