Coopers & Lybrand Notice of Change of Partnership The partners of Coopers & Lybrand advise that Ross Graham Pauling and Terry Dane Tidbury of Manukau and Auckland respectively, retired from the national partnership on the 30th day of November 1995. The remaining partners carrying on practice as chartered accountants at Whangarei, Auckland, Manukau, Hamilton, Tauranga, Napier, Hastings, New Plymouth, Palmerston North, Feilding, Wellington, Christchurch, Dunedin and Invercargill will continue to practice under the same name from the same addresses. Dated this 1st day of December 1995. COOPERS & LYBRAND.