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4 Crowe Horwath New Zealand Audit Partnership Member Crowe Horwath International Level 29, 188 Quay Street Auckland Central 1010 New Zealand Tel Fax INDEPENDENT AUDITOR S REPORT To the Readers of the Financial Statements of Canoe Racing New Zealand Inc Report on the Financial Statements We have audited the financial statements of Canoe Racing New Zealand Inc on pages 4 to 11, which comprise the statement of financial position as at 31 December, 2014, the statement of financial performance, and statement of movements in equity for the year then ended, and a summary of significant accounting policies and other explanatory information. Board s Responsibility for the Financial Statements The Board is responsible for the preparation of financial statements in accordance with generally accepted accounting practice in New Zealand and that give a true and fair view of the matters to which they relate and for such internal control as the Board determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor s Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with International Standards on Auditing (New Zealand). Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor s judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity s preparation of the financial statements that give a true and fair view of the matters to which they relate in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates, as well as evaluating the presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Our firm prepares the year end statutory financial statements. We have no other relationship with, or interests in, the incorporated society. Crowe Horwath New Zealand Audit Partnership is a member of Crowe Horwath International, a Swiss verein. Each member firm of Crowe Horwath is a separate and independent legal entity.

5 Crowe Horwath New Zealand Audit Partnership Member Crowe Horwath International Level 29, 188 Quay Street Auckland Central 1010 New Zealand Tel Fax Opinion In our opinion, the financial statements on pages 4 to 11: comply with generally accepted accounting practice in New Zealand; give a true and fair view of the financial position of Canoe Racing New Zealand Inc as at 31 December, 2014 and the results of its financial performance for the year ended on that date. Report on Other Legal and Regulatory Requirements We have obtained all the information and explanations that we have required. In our opinion proper accounting records have been kept by Canoe Racing New Zealand Inc as far as appears from an examination of those records. Crowe Horwath New Zealand Audit Partnership CHARTERED ACCOUNTANTS 11 February 2015 Crowe Horwath New Zealand Audit Partnership is a member of Crowe Horwath International, a Swiss verein. Each member firm of Crowe Horwath is a separate and independent legal entity.

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Period from October 1, 2013 to September 30, 2014

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