In New Zealand, Horwath is an association of separate and independent professional service firms. The member firms operate through a number of entities, including partnership and company. The particular entity providing the service on each occasion will be apparent from correspondence or documentation from the office, or can be clarified on enquiry. Horwath refers to Horwath International Association, A Swiss Verein. Each member of the Association is a separate and independent legal entity
The information contained in this site is intended solely as a general guide on matters of interest, and is not a substitute for specific professional advice. While Horwath endeavours to present an accurate, complete and timely publication, neither the association nor any member firm shall be liable for any omission, error, or results obtained from the use of this information. Inadvertent errors can occur and applicable laws, rules and regulations can change. No representation or warranty is given (or shall be implied) in relation to any information contained in this site. Without limiting the foregoing, Horwath does not warrant that any such information will be error free or will meet the particular criteria of performance or quality. You should not act or fail to act on the basis of information contained herein. It is strongly advised that you contact your Horwath adviser prior to taking any action based on the information contained in this site.
Horwath disclaims all and any liability to any person in respect of anything or in consequence of anything done or omitted to be done by any person or user in reliance, whether whole or partial, upon any information contained herein.
No part of the text or graphics on this site may be reproduced or transmitted in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, re-keying or using any information, storage and retrieval system, without the prior permission in writing from Horwath Chapman Limited. Requests for permission or further information should be addressed to email@example.com.
Third party links, which include links to member firms and other relevant sites, have been provided for your convenience. Horwath has no control over these other sites, and is not responsible for their content.
At Horwath we recognise the importance of protecting your privacy. Our policy for dealing with personal information you might disclose to us while visiting this website is explained below.
The type of personal information that is collected from you depends on how you use our website. Any information we receive about you will be treated as strictly confidential.
If you visit this site to read or download information, our web server will record your server address, domain name, date and time of your visit to our site, pages viewed and the information downloaded. This information is used solely for statistical and website development purposes.
Any submitted information by you is only stored on our internet site temporarily before being deleted. The information will be used to deal with your request.
It is our policy not to sell or pass on any personal information that you may have provided to us unless we have your express consent to do so. An exception to this is where Horwath may be required by law to disclose certain information.
We will preserve the contents of any e-mail message that you send us if we believe that we have a requirement to do so. E mails sent to or from Horwath may be monitored for systems administration and legal compliance purposes.
This Privacy Statement does not govern the websites maintained by Horwath member firms. Horwath has no control over these sites, and is not responsible for information collected by them.