The External Reporting Advisory Panel (XRAP) provides a forum where the three XRB Boards can consult with individuals and representatives of organisations affected by their work. The XRAP is a key part of the XRB's strategy to enhance meaningful engagement with the sector.

The XRAP ensures stakeholder views are heard in the standard-setting process and acts “as a champion” for stakeholders. 

The XRAP operates independently of the XRB Boards. It meets twice a year, usually in March and September, and provides input into XRB projects when appropriate.

XRAP members

The XRAP membership reflects a wide cross-section of the financial reporting community: preparers, users and auditors; large companies, small and medium companies, SOEs, central government, local government, not-for-profit organisations; and shareholders, directors, chief executives, chief financial officers, advisors. 

Craig Fisher

Craig Fisher



Craig is a Consultant with RSM specialising in governance, strategy, audit and assurance advice, and with a strong interest in the sustainability of impactful organisations.  

Craig is a recognised specialist in the not-for-profit and charitable sector, has a strong interest in good governance, and holds a range of governance roles.  He is an independent Councillor of the Auckland District Law Society, independent Risk Assurance and Audit Committee Chair of Ngati Whatua Orakei, Chairman of the Fred Hollows Foundation New Zealand, and a trustee of the Sustainable Coastlines Charitable Trust. 

Craig has a long history in standard setting including serving on the New Zealand Auditing and Assurance Standards Board (NZAuASB) from its inception until 30 June 2020.  He has represented New Zealand internationally in assurance and ethical standard-setting matters.

Other current members of the XRAP

  • Darren Beatty Head CFO, Rūnanga Ngāi Tahu
  • Katie Beith, Senior Investment Strategist Responsible Investment, New Zealand Super Fund
  • Simon Brotherton, EY Auckland
  • Mike Burrell, Executive Director, Sustainable Business Council NZ
  • Felicity Caird, Governance Leadership Centre of the Institute of Directors 
  • Carol Campbell, FCA, Company Director, Auckland
  • Mark Flintoff, CFO, Ministry of Education of New Zealand
  • Peter Gudsell, FCA, Auckland Council
  • Joe Hanita, GM Finance and Investments, Parininihi ki Waitotara (PkW), New Plymouth
  • Rick Jones, Country Head for CPA Australia
  • Jim McElwain, Executive Director, Institute of Financial Professionals NZ
  • Steven Moe, Partner, Parry Field Lawyers
  • John Ryan, Controller and Auditor General
  • Sheree Ryan, CFO Waikato-Tainui
  • Samantha Shariff, Independent Director at MFL Mutual Fund Superannuation Scheme
  • Cameron Town, Audit Partner, Silks Audit, Whanganui
  • Joost van Amelsfort, CEO, NZ RegCo
  • Tony van Zijl, Professor of Accounting & Financial Management, Victoria University Wellington 
  • Peter Vial, Country Head for CA ANZ
  • Rickey Ward, Head of Investment Strategy Group, JBWere
  • Simon Wilkins, KPMG Auckland