Independent auditor’s report
To the Warden and Fellows of Christ’s College Canterbury
Our opinion In our opinion, the accompanying financial statements and service performance information of Christ’s College Canterbury (the College), present fairly, in all material respects: • the financial position of the College as at 31 January 2026, its financial performance, and its cash flows for the year then ended; and • the service performance for the year ended 31 January 2026 in that the service performance information is appropriate and meaningful and prepared in accordance with the College’s measurement bases or evaluation methods in accordance with Public Benefit Entity Standards Reduced Disclosure Regime issued by the New Zealand Accounting Standards Board (the applicable financial reporting framework). What we have audited The financial statements and service performance information which comprises: • The financial statements, including: – the statement of financial position as at 31 January 2026; – the statement of comprehensive revenue and expense for the year then ended; – the statement of changes in equity for the year then ended; – the statement of cash flows for the year then ended; and – the notes to the financial statements, which include significant accounting policies and other explanatory information. • The service performance information for the year ended 31 January 2026. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (New Zealand) (ISAs (NZ)) and the audit of the service performance information in accordance with the ISAs (NZ) and New Zealand Auditing Standard 1 (Revised) The Audit of Service Performance Information (NZ AS 1 (Revised)). Our responsibilities under those standards are further described in the
Auditor’s responsibilities for the audit of the financial statements and service performance information section of our report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Our Independence We are independent of the College in accordance with Professional and Ethical Standard 1 International Code of Ethics for Assurance Practitioners (including International Independence Standards) (New Zealand ) issued by the New Zealand Auditing and Assurance Standards Board (PES 1). We have also fulfilled our other ethical responsibilities in accordance with PES 1. The firm has no other relationship with, or interests in, the College. Other information The Warden and Fellows are responsible for the other information. The other information comprises the information included in the Annual Report, but does not include the financial statements, service performance information and our auditor’s report thereon. Our opinion on the financial statements and service performance information does not cover the other information and we do not express any form of audit opinion or assurance conclusion thereon. In connection with our audit of the financial statements and service performance information, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements and service performance information or our knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work we have performed on the other information that we obtained prior to the date of this auditor’s report, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Responsibilities of the Warden and Fellows for the financial statements and service performance information The Warden and Fellows are responsible, on behalf of the College, for the preparation and fair presentation
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