This audit report relates to the financial statements and key performance indicators of Northland Polytechnic (the Polytechnic) for the year ended 31 December 2010 included on the Polytechnic’s website. The Polytechnic’s Council is responsible for the maintenance and integrity of the Polytechnic’s website. We have not been engaged to report on the integrity of the Polytechnic’s website. We accept no responsibility for any changes that may have occurred to the financial statements and key performance indicators since they were initially presented on the website. 

The audit report refers only to the financial statements and key performance indicators named above. It does not provide an opinion on any other information which may have been hyperlinked to or from the financial statements and key performance indicators. 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 audited financial statements and key performance indicators as well as the related audit report dated 29 April 2011 to confirm the information included in the audited financial statements and key performance indicators presented on this website.

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