Reporting and assurance of service performance information – Tier 1 and 2 not-for-profit entities
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Reporting and assurance of service performance information We have issued this consultation paper to confirm our understanding of challenges that Tier 1 and 2 not-for-profit entities, and assurance practitioners and users are experiencing with the reporting and assurance of service performance information and to seek feedback on the potential actions the XRB could take to help address these challenges. Please read our consultation paper here. |
Why are we consulting?
We held workshops with Tier 1 and 2 not-for-profit reporting entities who report service performance information under PBE FRS 48 Service Performance Reporting, and assurance practitioners in 2024, which identified challenges being experienced in service performance reporting and assurance.
We are seeking feedback from:
- Tier 1 and 2 not-for-profit entities on the challenges in reporting service performance information and having it assured, and whether the potential amendments to PBE FRS 48, and supporting material, discussed in this paper would help address these challenges. This document is focused on not-for-profit entities; however public sector entities can also submit feedback.
- Assurance practitioners on the challenges you are experiencing in assuring service performance information and whether the potential changes to the reporting standards together with the supporting material would help with these challenges.
- Users of service performance information on how you use the information contained in entities annual reports and whether the proposals in this document would enhance your understanding.
Consultation paper overviewJoin us for our virtual need-to-know session on Thursday 10 July 2025 12:30pm - 1:30pm to hear about this consultation paper and the background to the challenges and proposed actions. Register for this session here. |
Consultation eventsWe will be holding a series of virtual and in-person events to hear your thoughts on the reporting and assurance of service performance information. More details will be released soon on our Events page. |
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Health not-for-profit entities |
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Assurance practitioners |
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Education not-for-profit entities |
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Social services not-for-profit entities |
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Funders and users of service performance information |
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Your feedback is important to us
We encourage you to share your comments with us, as these will help inform our future actions around PBE FRS 48 and supporting guidance for reporting entities and assurance practitioners.
You can send your comments directly to us via accounting@xrb.govt.nz, upload a document below, or complete the online feedback form.
Submissions close on Friday 29 August 2025.
All submissions will be published on the XRB website unless confidentiality is requested. If you object to the release of any information in your submission, please identify the specific parts and the reasons under the Official Information Act 1982. We reserve the right not to publish defamatory submissions. Submissions are subject to the Official Information Act 1982 and the Privacy Act 2020. The XRB will handle personal information in accordance with these Acts.