Our strategic framework

Our purpose is to promote trust in external reporting and assurance

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 outcome we seek is that New Zealand benefits from trusted, informative and integrated reporting

We aim to build a trusted external reporting and assurance system that supports transparency, accountability and informed decision making

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.

The work we deliver

Reporting strategies and frameworks

 

Financial reporting standards

     

Climate standards

 

Auditing and assurance standards

How we deliver our work

How we approach our work

  • 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.