Our research activity is based on one of our key objectives – to ensure that accounting and auditing & assurance standards are based on a user-needs approach.
This enhances our understanding of user needs in New Zealand, and helps inform future decisions about the standards' frameworks and policy matters – both locally and in the international arena.
In April 2014, the XRB Board published our strategic plan Giving Life to the User-Needs Framework.
This sets out our strategic priorities for the five years from 1 July 2014 to 30 June 2019.
This ensures the financial reports following those standards will provide information required by the users of them for accountability and decision-making purposes.
The XRB plans to outsource research projects in the 2016–2019 period as outlined in this document: