Curtis McLean

With personal income tax rate changes there have been changes to the options taxpayers have when deciding what tax rates should be applied to interest or PIE (Porfolio Investment Entity) income they receive.
Attached is a brief summary of the changes written by Scott Fraser one of our accounting managers.
As you would expect this is general [...]

Preparation of Financial Statements
The NZ Institute of Chartered Accountants requires us to have on file a signed completed Client Questionnaire.
These will assist you when compiling your financial information for us. Please ensure that you supply us with accurate records and information, as the IRD penalties regime is harsh, even for innocent errors.
There are four questionnaires [...]