Responsibilities of the Auditor We are responsible for expressing an independent opinion on the financial statements and the performance information and reporting that opinion to you based on our audit. Our responsibility arises from the Public Audit Act 2001. Independence When carrying out the audit, we followed the independence requirements of the Auditor-General, which incorporate the independence requirements of the External Reporting Board. Other than the audit, we have no relationship with or interests in the Human Rights Commission. J.R Smaill Audit New Zealand On behalf of the Auditor-General Auckland, New Zealand Annual Report 2016 67