Go to main content
Go to main navigation
Go to page search
Go to page footer
Contact Us
Sign Up
Sign In
Toggle navigation
Search
Reporting Requirements
Why Report?
Financial Reporting Strategy
Accounting Standards Framework
Review of Simple Format Reporting Standards
Recent history of our Accounting Standards' Frameworks
Targeted Review of the Accounting Standards Framework
Auditing & Assurance Standards Framework
Convergence with international auditing & assurance standards
Policy Statements
Extended External Reporting
What is EER?
Why undertake EER?
XRB Position Statement on EER
EER Navigational Resource
EER Assurance implications
Ongoing activities
Accounting Standards
For-profit standards
Not-for-profit standards
Public sector standards
Recent Approvals
Standards in development
Archived standards
Short explanatory videos
How to use our reporting templates
Conceptual Frameworks
Frequently Asked Questions Tier 3 & 4 (NFP)
Frequently Asked Questions Tier 1 & 2 (NFP)
IFRS Practice Statements and Guides
Supporting materials for IFRS Standards
Glossaries
Assurance Standards
Auditing Standards
Professional and Ethical Standards
Review Standards
Other Assurance Engagement Standards
Related Services Standards
Recent Approvals
Standards in development
Archived Standards
Modified Audit Reports
Audit Guidance
Auditor Rotation
Description of the auditor's responsibilities
Auditor Reporting
Information Hub
Information in response to COVID-19
Blog - Let's talk reporting...
Board Meetings
Online newsletters
What's been happening?
What's coming up?
Webinars
Publications
Research Reports
Official Information Act requests
Useful Links
Guidelines for External Participants in XRB Online Meetings
About XRB
Who we are
What we do
How are our standards set?
Our Research
XRB Board
XRB Research Forum
XRB Accountability Documents
XRB Board Submissions
NZASB
NZAuASB
XRAP
TRG
Audit Reference Group
Meet our Management Team
Vacancies
Contact us
Search
>
Assurance Standards
Assurance Standards
Current standards and guidance
Auditing standards
Professional & Ethical standards
Review standards
Other assurance engagement standards
Related Services standards
Recent approvals
Audit guidance
Standards in development
Open for comment
Closed for comment
Submissions by the NZAuASB
Archived standards
Auditing standards
Review standards
Professional and ethical standards
Other assurance engagement standards
Explanatory guides
Other information
Auditor rotation
The new auditor's report
Description of the auditor's responsibilities
Modified Audit Reports
Convergence with international standards
Focus on Audit Quality
How are our standards set?
View the process
New assurance publications released
Have a look
Recent approvals
New and recently changed standards
Auditing & Assurance Standards Framework
Find out more
Looking for something else?
Here are some popular pages people are also looking at:
COVID-19 information
Submit a Modified Audit Report
Keep up to date
Online Newsletters
Board Meetings
Events
Webinars
Publications
Useful External Links