Review of Service Performance Information

This proposal is about the provision of a specific review standard for service performance information that works in conjunction with the review standard for financial information.  The overarching goal being to ensure reviews of performance reports are integrated and cohesive.

Background 

Some charities have a statutory requirement to have either an audit or a review of their performance report undertaken. However currently there is no review standard that specifically addresses service performance information. 

The proposal 

NZ SRE 1 Review of Service Performance Information includes specific requirements to address how to review service performance information using consistent language and concepts with the financial reporting and auditing requirements for service performance information.  

 Consultation Document: 

Review of Service Performance Information Consultation 1.5 MB

Exposure Draft: 

Exposure Draft Review of Service Performance Information 995 KB