NZ SRE 1

Review of Service Performance Information

This standard deals with the assurance practitioner’s responsibilities with respect to service performance information when an assurance practitioner is engaged to review the service performance information concurrently with the financial statements.

  • NZ SRE 1 Review of Service Performance Information – Periods beginning on or after
    1 Jan 2026 (early adoption permitted)

    Date of issue: Feb 2025

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    Additional material: NZ SRE 1 Explanation for Decisions Made

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Additional Material

3-Minute Overview

View our short video providing an overview of NZ SRE 1.

5-Minute Overview

Review of Service Performance Information – Deep Dive

This is a recording of our Deep Dive Webinar from March 2025. We take you through:

  • Why we issued a new standard
  • Key benefits
  • Stages of the engagement

View the recording
Download the presentation slides

Standards