Audit of Service Performance Information Consultation

Consultation Document


This consultation is on the Audit of Service Performance Information. 

Read the Consultation Document and the Exposure Draft.

Register for our Feedback Forum on 23 February.

In February 2019, the XRB issued NZ AS 1 The Audit of Service Performance Information (NZ AS 1). We subsequently deferred the mandatory application date of NZ AS 1 to 1 January 2023 to explore how the standard could be applied in the public sector.  

We have worked with representatives from the Office of the Auditor-General and other practitioners to develop a standard that can easily be adopted and applied in both the public sector and in the not-for-profit sector.  

Our exposure draft proposing to revise NZ AS 1 is the result of that review.  

Proposed changes to the current standard NZ AS 1 include: 

  • Alignment with the financial reporting standards 
  • Sector-specific material 
  • Simplified language and use of examples 
  • No added compliance costs.


9-minute overview

9-minute overview

View our short video providing an overview of the consultation.


How to provide feedback

Comments can be provided directly by emailing or using the form below. Comments must be submitted by 17 March 2023.



We intend on publishing all comments on the XRB website, unless they may be defamatory. If you have any objection to this, we will not publish them. However, they will remain subject to the Official Information Act 1982 and, therefore, may be released in part or in full. The Privacy Act 2020 also applies.