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Recent XRB Documents

Review of Simple Format Reporting Standards

Not-for-profitPublic Sector


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Tier 3 and 4 FAQs—Changing Your Reporting Tier

Not-for-profit


Publications
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XRB COVID-19 Information and XRB Staff Alerts Have a look

Accounting Standards

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

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Currently open for comment
  • IASB ED/2021/2
  • IASB ED/2021/1
  • IPSAB ED 75
  • Review of Simple Format Reporting Standards
  • IPSASB ED 74
  • IASB DP/2020/2
  • IASB ED/2020/4
  • IASB Request for Information – Post Implementation Review of IFRS 10, 11 and 12
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
  • NZAuASB ED 2021-2
  • IAASB ED
  • IESBA ED
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
See all

What's coming up?

  1. Webinar - Proposed Revisions to the Definition of Public Interest Entity in the Code
  2. NZAuASB Meeting 8 April 2021
  3. NZASB Meeting 14 April 2021
  4. XRB Board Meeting 20 April 2021
  5. NZAuASB Meeting 2 June 2021
  6. NZASB Meeting 16 June 2021
  7. XRB Board Meeting 24 June 2021
  8. NZASB Meeting 12 August 2021
See all XRB Events

Blog: Let's talk reporting...

  1. Consultation on ISA 600 - Audits of Group Financial Statements
  2. A note from our new Chair, Michele Embling
  3. Is going concern an issue addressed by auditors in an interim review?
  4. Ethics made easy…
See all posts

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