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).