Our strategic framework

Our purpose

Promoting trust and confidence, transparency and accountability through high-quality external reporting and assurance.

We do this by establishing and maintaining robust frameworks and standards that are internationally credible and relevant to New Zealand. 

The outcomes we seek

What we aim to achieve

Our ultimate objective is an external reporting and assurance system in New Zealand that enables sustainable economic growth, transparency, accountability and informed decision making through the provision of trusted, integrated information that meets users’ needs.

We enable trust and confidence in the external reporting and assurance system by setting high-quality standards that are internationally credible and locally relevant.

What we deliver

Reporting strategies and frameworks

 

Financial reporting standards

     

Climate standards

 

Auditing and assurance standards

How we deliver

Our approach

  • Open, engaging and transparent
  • Attuned to user needs, costs and benefits
  • Agile and pragmatic
  • Responsive to changing global and local context

More information

Our Strategic Plan, Statement of Intent, and Statement of Performance Expectations can be found on the accountability page of our website.