Approval of Qualified Person for the Purposes of Section 165 (4) of the Companies Act 1955 Pursuant to section 165 (4) of the Companies Act 1955, I approve Michael Joseph Dowling, Fellow of the Institute of Chartered Accountants in Australia to be a qualified person for the purpose of the audit of company accounts. Dated at Wellington this 11th day of November 1993. D. A. M. GRAHAM, Minister of Justice.