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.

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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: 

Exposure Draft: 


5-minute overview

5-minute overview

View our short video providing an overview of the consultation.

How to provide feedback 

We will be holding a virtual focus group session to seek feedback on 13 June 2024. Register to attend here. 

Can you please provide us with your comments by 17 July 2024.

Comments can be sent to us below or via email to

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.