Real Estate Trust Audit

1. Home For Accountants For Clients About Us Contact Us Kudos Murray Audit Kudos Murray Audit Agreed-upon procedure - Report factual findings Independent member of Independent member of KUDOS INTERNATIONAL NETWORK KUDOS INTERNATIONAL NETWORK ABOUT US

2. The audit and assurance team at Kudos Murray Audit Limited has extensive experience in performing statutory and non-statutory assurance engagements for many types of New Zealand entities. Our aim is to develop long standing relationships with our clients and to offer an affordable service without compromising on quality. Section 35 of the Financial Reporting Act 2013 requires that a person who is appointed as an auditor to a specified entity must be a qualified auditor. We are qualified auditors, registered with Chartered Accountants Australia New Zealand (CAANZ). We adhere to the strict registration and licensing standards prescribed by NZICA. In October 2021, ABA Audit was approved to become a member firm of Kudos International. We felt it a great honour. By joining Kudos, we became a member of a network member of the Forum of Firms – the only globally recognised benchmark for audit quality.

3. James Stewart MURRAY started the Accountancy firm Associated Business Advisors in Orewa in 2006. Over the decade that followed, the firm underwent significant growth. ABA’s reputation has been built on providing local businesses with high quality financial, business, accounting and audit services, servicing Orewa, Silverdale, Red Beach, Millwater, Warkworth and Whangaparaoa areas as well as throughout New Zealand. In 2015, James Murray understood that it was necessary to have the audit practice separated from the Associated Business Advisors. ABA Audit Limited became an independent audit firm. Cornelius du Plessis and Shawn Yuan took over the ABA Audit Limted in 2021 and James continues as a consultant. ABA Audit 2020 Limited updated its name to Kudos Murray Audit Limited on 18 December 2021. We believe that we will benefit from the reputable brand of Kudos and the continued support for compliance with ISAs from Kudos International. The historical reputation and value of ABA Audit will continue by the Kudos Murray Audit Limited. We are now Kudos Murray Audit. Independence We acknowledge the importance of independence of an external auditor. It is characterised by integrity and requires us to carry out

4. our work freely and in an objective manner. Confidentiality We respect the value and ownership of information we receive and do not disclose information without appropriate authority unless there is a legal or professional obligation to do so. Integrity We will perform our work honestly, diligently and responsibly. Integrity establishes trust and thus provides the basis for reliance on our judgment.

5. Cornelius Du Plessis Chartered Accountant, Qualified Auditor Cornelius joined ABA in March 2017, after immigrating with his family from Pretoria in South Africa. He is an experienced Auditor who has a focus on meeting deadlines for clients. Cornelius started his own successful Audit and Accounting Practice in Pretoria in 2002 which he owned and ran up until leaving the country to move to New Zealand. Cornelius gained a Bachelor of Commerce (B.Com.) (with Honours) in Accounting, from the University of Johannesburg, and then gained his CA qualification. He is a Chartered Accountant, Qualified Auditor, and holder of a Certificate of Public Practice (CPP). Cornelius lives locally in Dairy Flat and in his spare time loves spending time with his family, going to the movies and exploring the area on day trips over weekends.

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