Public Benefit Entities

Open consultations

Upcoming events on service performance reporting

We are holding a series of in-person and online workshops for not-for-profit entities and stakeholders to connect and discuss service performance reporting challenges and potential actions

Health not-for-profit entities
- In-person workshop (Auckland) – Tuesday 26 August 2025 9:00am – Midday – register here
- Online workshop – Tuesday 19 August 2025 11:00am – 1:00pm – register here
Education not-for-profit entities
- In-person workshop (Auckland) – Wednesday 27 August 2025 10:00am – 1:00pm– register here
- Online workshop – Wednesday 13 August 2025 1:00pm – 3:00pm – register here
Social services not-for-profit entities
- In-person workshop (Wellington) – Thursday 14 August 2025 10:00am – 1:00pm – register here
- Online workshop – Monday 11 August 2025 11:00am – 1:00pm – register here
Funders and users of service performance information
- In-person workshop (Wellington) – Friday 15 August 2025 10:00am – 1:00pm– register here
- Online workshop – Monday 18 August 2025 11:00am – 1:00pm – register here
Assurance practitioners
- In person workshop (Auckland) – Tuesday 19 August 2025 2:00pm - 4:30pm – register here

Upcoming events

Need to Know accounting update for Tier 1 and 2 not-for-profit entities – Thursday 10 July 12:30pm – 1:30pm – register here

Upcoming mandatory standards

To stay on top of new and amending PBE standards requiring first-time adoption for 30 June 2025 balance dates, refer to our snapshot here

For-profit entities

New amending standard and practice statement

RDR Concessions – NZ IFRS 18 Presentation and Disclosure in Financial Statements – Mandatory for Tier 2 for-profit entities from 1 January 2027
Revised IFRS Practice Statement 1 Management Commentary – Non-binding and effective for periods beginning on or after 23 June 2025

New consultation

Open consultations

Upcoming events

NZ IFRS 18 deep dive – Grouping of information in the financial statements – Thursday 7 August 2025 12:30pm – 1:30pm – register here
NZ IFRS 18 deep dive – Management-defined performance measures – Tuesday 7 October 2025 12:30pm – 1:30pm – register here

Sign up to our NZ IFRS 18 monthly updates here

Upcoming mandatory standards

To stay on top of new and amending for-profit standards requiring first-time adoption for 30 June 2025 balance dates, refer to our snapshot here