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Event Date 14 September

Audit of Service Performance Information – Deep Dive

14 September 2023

NZ AS 1 (Revised) The Audit of Service Performance Information was issued in July 2023. Join us on 14 September 2023 as we take you through:

  • the benefits of the revised standard;
  • how to audit service performance information, highlighting key changes from extant NZ AS 1; and
  • what standard to use until the revised standard commences to apply.

Event Date 7 September

Deep Dive - Assurance Engagements over GHG Emissions Disclosures

7 September 2023

The standard for Assurance Engagements over GHG Emissions Disclosures was issued in August 2023.

Join us on 7 September 2023 for a deep dive into the main features of the new standard. The session will cover:  

  • The temporary nature of NZ SAE 1.   
  • The principles-based ethical and quality management requirements 
  • What you should consider before accepting a GHG assurance engagement 
  • The Assurance Conclusion. 

Event Date 23 August

Need to Know Series – Accounting for-profit

23 August 2023

Hear directly from the External Reporting Board's (XRB) Accounting Standards team on what’s happening in the tier 1 and 2 for-profit accounting standards space.   

The session will provide an overview of what’s new and upcoming for tier 1 and 2 for-profits, including: 

  • Recently issued standards 
  • Recent IFRIC Agenda Decisions 
  • Post-implementation review of IFRS 15 Revenue from Contracts with Customers 
  • On the horizon 

Event Date 15 August

Need to Know series - Assurance Update

15 August 2023

Assurance practitioners join our Webinar to learn about audit changes and recent approvals.

This session will help you to prepare for:

  • Service Performance Information
  • Greenhouse Gas Disclosures
  • Amendments to the Code of Ethics

Event Date 18 July

Going Concern - Audit Practitioner Forum

18 July 2023

The IAASB are proposing a number of changes to ISA 570 Going Concern which we are keen to get your feedback on. We are also seeking feedback on proposed New Zealand modifications that reflect New Zealand legal and regulatory arrangements and that amend references to listed entities in the proposed IAASB exposure draft to FMC reporting entities considered to have a higher level of public accountability.


Event Date 29 June

Spotlight on the disclosure of fees paid to audit firms

29 June 2023

The provision of non-audit services by an entity’s audit or review firm is often seen by users as a key indicator of possible threats to auditor or reviewer independence. The XRB has responded to calls for increased transparency and consistency on this information by issuing amending standards.

Join us for a free webinar for an overview of the enhanced disclosure requirements.  Jacco Moison, Head of Audit and Financial Reporting at the FMA, will join the webinar and share his views on this important disclosure.


Event Date 23 February

Audit of Service Performance Information - Feedback Forum

23 February 2023

We have worked with representatives from the Office of the Auditor-General and other practitioners to develop an auditing standard for Service Performance Information. We are now seeking feedback on a revised NZ AS 1 The Audit of Service Performance Information


Event Date 8 February

Assurance over GHG Emissions Disclosures

8 February 2023

Join us to hear about our proposed Assurance Standard for GHG Emissions Disclosures. We invite assurance practitioners from all relevant professional disciplines in the carbon assurance market join us for an overview of the proposed standard and an opportunity to ask questions or provide feedback 


Event Date 23 November

Not-For-Profit Service Performance Reporting

23 November 2022

As we head towards the end of the year, many NFPs with financial years ending on 31 December 2022, will be thinking about how to present their first statement of service performance in their annual report and what kind of information they think will best tell their story.