54  Annual Report Audit Report To the readers of The Law Commission�fs financial statements and statement of service performance for the year ended 30 June 2009 The Auditor General is the auditor of the Law Commission (the Commission). The Auditor General has appointed me, Clare Helm, using the staff and resources of Audit New Zealand, to carry out the audit. The audit covers the financial statements and statement of service performance included in the annual report of the Commission for the year ended 30 June 2009. Unqualified Opinion In our opinion: The financial statements of the Commission on pages 15 to 42:    comply with generally accepted accounting practice in New Zealand; and fairly reflect: the Commission�fs financial position as at 30 June 2009; and - the results of its operations and cash flows for the year ended - on that date. The statement of service performance of the Commission on pages    43 to 53: complies with generally accepted accounting practice in New Zealand; and fairly reflects for each class of outputs: its standards of delivery performance achieved, as compared - with the forecast standards outlined in the statement of forecast service performance adopted at the start of the financial year; and its actual revenue earned and output expenses incurred, - as compared with the forecast revenues and output expenses outlined in the statement of forecast service performance adopted at the start of the financial year. The audit was completed on 18 September 2009 and is the date at which our opinion is expressed.