Approval of Associations of Accountants Constituted Outside New Zealand Pursuant to the Companies Act 1993, I hereby declare The Institute of Chartered Accountants in Australia Australian Society of Certified Practising Accountants The Institute of Chartered Accountants in England and Wales The Chartered Association of Certified Accountants The Institute of Chartered Accountants of Scotland American Institute of Certified Public Accountants to be approved associations of accountants for the purposes of section 199 (1) (c) of the Act (as amended by section 4 of the Companies Act 1993, Amendment Act 1996). Dated at Wellington this 5th day of September 1996. JUDITH ARNOTT, Deputy Registrar of Companies.