的利益冲突 and failure to comply with obligation of professional competence and due care...
Disciplinary decisions disclaimer
注册会计师s ANZ regulates the conduct of its members that reside in locations other than 新西兰. The 新西兰 Institute of 注册会计师s (NZICA) regulates the conduct of members of 注册会计师s ANZ that reside in 新西兰.
To the extent permitted by applicable law, 注册会计师s ANZ and NZICA expressly disclaim all liability for any direct or indirect loss or damage (including on account of negligence or otherwise) arising from any reliance upon the fact that 注册会计师s ANZ or NZICA exercises or has exercised professional conduct functions (either directly or indirectly via any disciplinary or appeals committee, 审裁处或类似机构), or has investigated particular members and taken (or not taken) disciplinary action against members, or as a result of reliance by a person or entity on any materials, 文档, reports or the like (including any reports of members' practices) produced by 注册会计师s ANZ or NZICA in connection with its professional conduct functions.