Assurance over financial information prepared for an IPO

We have recently developed a standard which deals with assurance over financial information prepared in connection with an offering and are interested in your views.  

Assurance over financial information prepared in connection with an offering is not required by regulation but is often voluntarily sought. With no specific international standard, New Zealand practitioners have historically referred to the applicable Australian standard. The XRB is now seeking to fill this gap in the market with development of its own proposed domestic standard.  

The proposed standard outlines the responsibilities of the assurance practitioner when performing an assurance engagement and reporting on the published financial information prepared in connection with an offering. The types of financial information covered by the exposure draft include:  

• Historical
• Pro forma historical 
• Prospective 
• Pro forma prospective

Further information can be seen here

Please join us online to share your views on these proposals.  

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