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We develop and issue reporting standards on accounting, audit and assurance, and climate, for entities across the private, public, and not-for-profit sectors.

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Differential climate-related reporting

We plan to consult on our climate standards focusing on the topic of differential reporting.

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XRB Standards Go Digital

We've made it simpler, faster, and more straightforward for entities to undertake their reporting.

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Our Work

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Accounting
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Audit & Assurance
2020 v2

Climate
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Sustainability

Insights

Trends, research
and publications

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Aotearoa New Zealand Climate-Related Disclosure Framework Evaluation - Interim Report

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Consultations

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your view

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Consultation on the Auditing Standard for Less Complex Entities
Closes 27 February 2025

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International updates

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Appointment of the XRB to the IASB’s Accounting Standards Advisory Forum

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Reporting made simple

Small charities and incorporated societies

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Reporting for small not-for-profit entities

We've made reporting easier for small not-for-profit entities

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Reporting requirements for incorporated societies

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