Public Benefit Entities
Consultation paper on reporting and assurance of PBE FRS 48 Service Performance Reporting – Closes Friday 29 August 2025
This consultation paper seeks to confirm our understanding of challenges that Tier 1 and 2 not-for-profit entities, assurance practitioners and users are experiencing with service performance information and seeks feedback on potential actions we could take in the short-term to help address these challenges. Provide your feedback through the online feedback form.
We will discuss this consultation paper, together with other open consultations impacting not-for-profit public benefit entities at our upcoming Need to Know webinar – Thursday 10 July 2025 12:30pm – 1:30pm – register here.
Keep an eye on our events webpage and accounting alerts for details of further virtual and in-person events and feedback opportunities that will be added throughout the consultation period.
Other upcoming events
Other open consultations
For-profit entities
NZ IFRS 18 Presentation and Disclosure in Financial Statements in focus
Open consultation