Crown Entity

External Reporting Board

Te Kāwai Ārahi Pūrongo Mōwaho

Accounting & Audit Standards

What this regulator covers

Financial reporting standards (NZ IFRS, PBE standards), auditing standards, climate reporting standards (NZCS). Compliance for large companies and public benefit entities.

When to contact this regulator

  • Financial reporting standards
  • Climate disclosure standards
  • Audit standards

Escalation

If you are unsatisfied with a decision from this regulator, escalation paths typically run through the Ombudsman (process complaints) or the relevant Court/Tribunal (substantive decisions). Check the regulator's official website for specific review and appeal procedures.

Official website

xrb.govt.nz

Contact details

Phone number
Email address
Postal address

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