Consistency Accountability Statement
Based on requirements introduced under the Regulatory Standards Act 2025, the Chief Executive publishes a Consistency Accountability Statement (CAS) when a standard, amendment, or authoritative notice (secondary legislation) is issued.
The CAS confirms that the XRB has assessed whether the secondary legislation we have issued is consistent with the principles set out in the Regulatory Standards Act, and to clearly identify where it is not.
Below are the CAS that we have issued, sorted by issue date. A link to the CAS is also included in the explanatory note of the relevant secondary legislation.
| Consistency Accountability Statement for: | Date |
| Amendments to the Fair Value Option for Investments in Associates and Joint Ventures (Amendments to NZ IAS 28) | August 2026 |