References

Numbered references for /wayfinder/refs/accountant-engagement-cadence-and-the-pre-statutory-check:

1. Chartered Accountants Australia and New Zealand — professional body and member directory (advisory service filtering).

• Chartered Accountants ANZ — charteredaccountantsanz.com

2. NZ firm vCFO / virtual CFO offering pages (BDO, PwC, William Buck, mid-tier and specialist firms) — engagement scope and packaging examples.

• BDO — bdo.nz/en-nz/services/advisory/virtual-cfo
• PwC — pwc.co.nz/services/virtual-cfo.html
• William Buck — williambuck.com/nz/services/business-advisory/virtual-finance-management/

3. business.govt.nz — cash flow forecasting and setting the right price (adjacent operational guidance).

• business.govt.nz — business.govt.nz/tax-and-money/business-finance-basics/cash-flow-forecasting

4. Commission for Financial Capability Barometer Survey 2020 (Dr Celestyna Galicki) — NZ self-employed and small business financial literacy evidence cited in entry.

• Commission for Financial Capability — cffc.org.nz

5. Stats NZ business survival data (45% five-year survival rate, 2018–2023) — contextual benchmark for operator longevity.

• Stats NZ — stats.govt.nz