Sycamore v McLaughlin - Rangatira E (2025) 335 Waiariki MB 40 (335 WAR 40) [pdf, 268 KB]
...explain that the delay in providing audited financial accounts, as required by cl 7(c), was due to factors outside their control. There were significant delays from the auditor during the COVID-19 period. The audit sector had to secure a lot of its resources from overseas, which led to delays in the trustees receiving the reports. The trustees submit that it would be unfair to put the actions of the auditor on the trustees, as these are not actions undertaken by the trustees, and they...