A further description of our responsibilities for the audit of the financial statements and service performance information is located at the External Reporting Board’s website at: https://www.xrb.govt.nz/standards/assurance-standards/auditors-responsibilities/audit-report-14-1/ This description forms part of our auditor’s report. Who we report to This report is made solely to the Board of Governors, as a body. Our audit work has been undertaken so that we might state those matters which we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the College and the Board of Governors, as a body, for our audit work, for this report or for the opinions we have formed.
The engagement partner on the audit resulting in this independent auditor’s report is Maxwell John Dixon.
For and on behalf of:
PricewaterhouseCoopers
Christchurch
3 April 2025
PwC
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