Auckland- Philadelphia Consulting Group LtdAuckland
- Miller Lowther & AssociatesAuckland
- Mathieson & Co, Chartered AccountantsPakuranga
- Horwath Porter WigglesworthAuckland
- S A Swainston & Associates
- Chester Grey Chartered Accountants LimitedPapatoetoe
Bay of Plenty- Money$enseArataki
Canterbury- Dodd & Associates LtdRiccarton
- K J Yardley & Associates LtdChristchurch
- Croys LtdAshburton
- Meredith D Lowe & Associates Chartered AccountantsAshburton
- Smith Bevan GChristchurch
- Meredith D Lowe & Associates Chartered AccountantsSydenham
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