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

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Standards