Publications

You can find publications released by the XRB below.

Changing Your Reporting Tier

This FAQ publication on Changing Your Reporting Tier will help Tier 3 and Tier 4 not-for-profit entities to understand the requirements for changing their reporting tier.


Are financial reports meeting user needs?

This is the first comprehensive study into the needs of users of Tier 2 for-profit entity financial reports in New Zealand.


Alternative Performance Measures

In view of the growing international and local trend for companies to disclose Alternative Performance Measures (APMs), this survey enables better understanding of how APMs are viewed by users of financial reports in New Zealand and whether they are effective in meeting user needs.


Enhanced Auditor Reporting

A follow-up joint review by the FMA and the XRB of the trends and changes in KAMs reporting in the three years since the new standards were introduced.


Small Charities' Assurance Needs

This booklet sets out the findings from our recent research looking at what drives small charities to obtain assurance over their financial statements. 


A Guide for Prescribers of Assurance Engagements

This booklet provides you an overview of all the matters you need to take into account where either new or existing legislation or policy documentation you are preparing requires an assurance engagement. 


Key Audit Matters

The XRB and FMA have published the results of their joint analysis of Key audit matters – A stock-take of the first year in New Zealand. As well as reviewing the auditor’s reports of 168 entities, the survey engaged directly with investors, preparers, directors and auditors.


A Guide for Funding Organisations

This booklet provides funding organisations with an overview of the different assurance options available to not-for-profits and how to choose the right one.