Tel/Fax: +263 242 703876/7/8 Cell: +263 772 573 266/7/8/9 bdo@bdo.co.zw www.bdo.co.zw Kudenga House 3 Baines Avenue P.O. Box 334 Harare Zimbabwe INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF ZIMBABWE HUMAN RIGHTS NGO FORUM Opinion We have audited the accompanying financial statements of the ZIMBABWE HUMAN RIGHTS NGO FORUM set out on pages 43 to 54 which comprise the statement of financial position at 31 December 2017, the statement of income and expenditure, the statement of changes in reserves and the statement of cash flows for the year then ended, and the notes to the financial statements, which include a summary of the significant accounting policies and other explanatory notes. In our opinion, the financial statements present fairly, in all material respects, the financial position of ZIMBABWE HUMAN RIGHTS NGO FORUM as at 31 December 2017, and its financial performance and cash flows for the year then ended in accordance with International Financial Reporting Standards. Basis of Opinion We conducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the Forum in accordance with the International Ethics Standards Board for Accountants’ Code of Ethics for Professional Accountants (IESBA Code) together with the ethical requirements that are relevant to our audit of the financial statements in Zimbabwe, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code. we believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Responsibilities of Committee Members The committee members are responsible for the preparation and fair presentation of the financial statements in accordance with International Financial Reporting Standards, and for such internal control as the committee members determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the committee members are responsible for assessing the Forum’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless they either intend to liquidate the Forum or to cease operations, or have no realistic alternative but to do so. 40 ZIMBABWE HUMAN RIGHTS NGO FORUM ANNUAL REPORT 2017