External Reporting Board
Te Kāwai Ārahi Pūrongo Mōwaho
Their role is to:
• develop and implement a strategy for financial reporting, auditing and assurance standards
• prepare and issue accounting, auditing and assurance standards (including the standards that control the behaviour of auditors)
• work with national and international organisations who have similar roles.
The board consists of:
• the External Reporting (XRB) Board
• the New Zealand Accounting Standards Board (NZASB)
• the New Zealand Auditing and Assurance Standards Board (NZAuASB).