Skip to main content

Contrast

Low

Blue top nav

Contact form
Newsroom
Our offices
Our people

Select a region or country

Main navigation desktop

Services
- Audit and Assurance
  
  Financial Reporting and Technical Advice
  
  Financial Statement Audits
  
  Internal Audit
  
  Other Assurance Services
  GST Consulting and Compliance International Tax
  
  R&D Tax Incentive Tax Advisory
  
  Tax Compliance Transfer Pricing Services
  Additional Services
  
  Data Analytics
  
  Debt Collection
  
  ESG Consulting
  
  People and Culture Services
  
  Restructuring and Insolvency
  
  Asset Protection
  
  Corporate Insolvency
  
  Debt Collection
  
  Solvent Liquidation
  
  Risk Advisory
  
  Cyber Security and Resilience
  
  ESG and Sustainability
  
  Forensic Accounting
  
  Risk Advisory
  
  Corporate Finance
  
  Commercial Valuations
  
  Debt and Capital Advisory
  
  Financial Modelling
  
  Due Diligence
  
  Mergers and Acquisitions, Business Sale
  Accounting and Tax Business Advisory
  
  Strategic Outsourcing Tax Compliance
  China Practice Group
  
  中国业务部
  Kiwisaver and Superannuation
  
  Personal Insurance
  
  Retirement Planning
Sector
About RSM
- About us Our people
  
  Our values Trial Balance Newsletter
  
  Newsroom & Archive
  Auckland
  
  RSM NZ Audit
  
  Auckland North
Insights
- - Explore RSM's insights
  Tax insights Audit and assurance updates
  
  Incorporated Societies
  
  Insights
  The latest global insights and knowledge from RSM, to help you move forward with confidence. Explore cutting-edge analysis and forward-thinking perspectives on the key issues facing businesses and organisations around the world.
Careers
- - Careers at RSM
  Careers at RSM Employee Benefits
  
  Life at RSM Student Opportunities
  
  Why RSM
Contact us
Contact form
Newsroom
Our offices
Our people

Contrast

Low

Blue top nav

Contact form
Newsroom
Our offices
Our people

Select a region or country

Main navigation mobile

Services
Sector
About RSM
- Experience the power of being understood
- About RSM
- Our offices
Insights
- Explore RSM's insights
- View our insights
  - Tax insights
  - Audit and assurance updates
  - Incorporated Societies
  - Insights
    The latest global insights and knowledge from RSM, to help you move forward with confidence. Explore cutting-edge analysis and forward-thinking perspectives on the key issues facing businesses and organisations around the world.
Careers
- Careers at RSM
Contact us
Contact form
Newsroom
Our offices
Our people

Breadcrumb

PRINT SHARE

Law News Issue 13

May 26, 2017

LawNews Issue 13 includes an article by Craig Fisher and Wayne Tukiri on Incorporated Societies.

Read below or download pdf here

Follow RSM

Services

+

- Tax
- Transaction advisory

RSM Worldwide Locations

+

- MENA
- North America

RSM Links

+

Legal - RSM New Zealand Group Limited (comprising of trading firms RSM Hayes Audit, RSM New Zealand (Auckland) and RSM New Zealand (Auckland North))

RSM New Zealand Group Limited (comprising of trading firms RSM Hayes Audit, RSM New Zealand (Auckland) and RSM New Zealand (Auckland North)) is a member of the RSM network and trades as RSM. RSM is the trading name used by the members of the RSM network.

Each member of the RSM network is an independent accounting and advisory firm each of which practices in its own right. The RSM network is not itself a separate legal entity of any description in any jurisdiction. The RSM network is administered by RSM International Limited, a company registered in England and Wales (company number 4040598) whose registered office is at 200 Aldersgate Street, London, EC1A 4HD.

The brand and trademark RSM and other intellectual property rights used by members of the Network are owned by RSM International Association, an association governed by article 60 et seq of the Civil Code of Switzerland whose seat is in Zug. Any articles or publications contained within this website are not intended to provide specific business or investment advice. No responsibility for any errors or omissions nor loss occasioned to any person or organisation acting or refraining from acting as a result of any material in this website can, however, be accepted by the author(s) or RSM International. You should take specific independent advice before making any business or investment decision.

English

© 2015-2026 RSM New Zealand Group Limited (comprising of trading firms RSM Hayes Audit, RSM New Zealand (Auckland) and RSM New Zealand (Auckland North)). All rights reserved.

Footer menu links

Accessibility
Anti-bribery declaration
Cookie declaration
Privacy Policy
Security Positioning Statement
Terms and Conditions