Accounting Standards

Building confidence & consistency in corporate business, public & not-for-profit organisations' external reporting.

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Currently open for comment
Recent approvals Find your standard For-profit Standards (FP) Not-for-profit Standards (NFP) Public Sector Standards (PS) Reporting Templates (NFP and PS)

Assurance Standards

Providing trust in an organisation's financial reports and leading the professional & ethical conduct of auditors.

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Currently open for comment
Recent Approvals Submit a Modified Audit Report Auditing Standards (Au) Review Standards (RE) Professional & Ethical Standards (PES) Other Assurance Standards (OA)

What's been happening?

  1. NZASB Chair appointment announced
  2. XRB Chief Executive, April Mackenzie, talks on RNZ Business news about going concern disclosures for For-profit Entities...
  3. Watch our Webinar - Proposed Agreed-Upon Procedures Engagement Standard
  4. What can you expect from auditor reports in response to COVID-19?
  5. Have a look at our spotlight on going concern disclosures for For-profit entities
  6. FMA and External Reporting Board release joint review of key audit matters reporting
  7. Watch our short videos...learn more about how we publish our standards
  8. Attending an XRB online meeting? Check out our guidelines
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