Bill Heritage is well known to most of the auditing community in New Zealand. He got a good grounding in auditing in London before moving to Auckland. In 1988 he became a partner at Bowden, Impey & Sage, the predecessor to Hayes Knight Audit, where he jointly led the firm's progressive audit section until leaving the firm in 2004. As well as being a hands-on audit and technical partner, Bill has presented many courses on public practice, auditing and financial reporting topics. He has a reputation for delivering humour with even the driest topic. He is also an author of widely used reference material. He still umpires hockey, although he retired as a player at age 61, long after any sane person would have acknowledged his total incompetence. His wife has finally weaned him away from youth hostel dormitories when they travel. He wants to be remembered for indulging in a misspent dotage. Bill offers services including: - Telephone, email and hard-copy advice on audit and financial reporting topics. - Drafting general or specific audit programmes - Checking for complete and proper financial disclosures - Dealing with difficult audit clients or difficult auditors - NZ IFRS accounting, including initial implementation of NZ IFRS - Consolidations, deferred tax computations, cash flow statements and other 'tricky bits' - In-house training - Engagement quality control reviews. Sorry, we are not allowed to do this for issuer audits. - Other file reviews, e.g. monitoring for compliance with your own quality control policies. - Company secretarial services and advice (from