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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.

Consultations - tell us your view

Reporting and assurance of service performance information – Tier 1 and 2 not-for-profit entities
Closes 29 August 2025

Proposed new revenue and transfer expense accounting requirements for PBEs
Closes 1 December 2025

Standards Navigator

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

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International updates

International accounting board members visit New Zealand

Reporting made simple

Small charities and incorporated societies

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

Reporting requirements for incorporated societies

Consultations - tell us your view

Our Work

Accounting

Audit & Assurance

Climate

Sustainability

Standards Navigator

International updates

Reporting made simple

Reporting for small not-for-profit entities