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The material on this website is provided for general information purposes only, and on the basis that the Serious Fraud Office (SFO) is not providing professional advice on a particular matter. Before any action or decision is taken in reliance on any material on this website, you should obtain appropriate independent professional advice.

The information provided does not replace or alter the laws of New Zealand or any other official guidelines or requirements.

All reasonable measures have been taken to ensure that the information set out on this website is reliable and accurate at the time of publishing. However, the SFO, its employees, contractors and providers of information, do not accept any liability (whether direct or indirect), for any reason whatsoever, including for any loss or damage which may arise in any way:

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The SFO may change, delete, add to, or otherwise amend information contained on this website without notice.

The content of our website may include links to third party materials. We will not be responsible for the content of any linked sites or liable for any direct or indirect loss or damage suffered by you from accessing, using, relying on the content of any linked sites, or from trading with third parties. The linked sites are provided to you only as a convenience, and the inclusion of any linked site does not imply any endorsement of it by us or any association with its operators. When visiting other websites, please refer to the conditions of use and copyright policies of those sites.

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ENDS