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External Reporting Board

Te Kāwai Ārahi Pūrongo Mōwaho

The External Reporting Board's work focuses on:

  • developing a financial reporting strategy for New Zealand
  • preparing and issuing accounting standards

  • preparing and issuing standards for assurance practitioners
  • liaising with national and international organisations that have similar standard setting functions.

The organisation consists of:

  • the External Reporting Board (XRB Board)
  • the New Zealand Accounting Standards Board (NZASB)
  • the New Zealand Auditing and Assurance Standards Board (NZAuASB).



Independent Crown entities

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