Our ecosystem

diagram our our eco system: with the words: International, Australia, XRB, New Zealand

New Zealand stakeholders

  • Regulatory and other bodies
  • Information users
  • Information preparers
  • Audit and assurance practitioners

International standard-setting bodies

International

  • International Accounting Standards Board (IASB)
  • International Auditing and Assurance Standards Board (IAASB)
  • International Ethics Standards Board for Accountants (IESBA)
  • International Public Sector Accounting Standards Board (IPSASB)
  • International Sustainability Standards Board (ISSB)
  • National standard setters

Australia

  • Accounting Professional and Ethical Standards Board (APESB)
  • Auditing and Assurance Standards Board (AUASB)
  • Australian Accounting Standards Board (AASB)
  • Financial Reporting Council (FRC)

We have strong, well-established relationships with our international counterparts and our domestic stakeholders. As a small organisation we are able to be agile and adapt to events at pace. 

The XRB is not a regulator; monitoring and enforcement functions are carried out by regulators such as the Financial Markets Authority and Charities Services.

 

Agreements

pdf Memorandum of Understanding with the Financial Markets Authority 266 KB

pdf Protocol for co-operation between: The Australian Accounting Standards Board, The Australian Auditing and Assurance Standards Board, The Australian Financial Reporting Council and the New Zealand External Reporting Board 282 KB

 

About us