Implementation and adoption guidance – revised going concern auditing standard
The XRB has issued a revised auditing standard on going concern applicable for periods beginning on or after 15 December 2026. The following implementation guidance is now available:
Trans-Tasman Roundtable on Post-Implementation Reviews on
the Code of Ethics
The XRB and the Accounting Professional & Ethical Standards Board invite you to a joint virtual roundtable discussion on Wednesday, 3 June 2026 to seek views on:
The clarity and usability of PES 1 International Code of Ethics for
Assurance Practitioners (including International Independence Standards)
(New Zealand)
The provisions for responding to non-compliance with laws and regulations in
PES 1.
Open Consultations
Recent XRB submissions
Upcoming board meeting
New Zealand Auditing and Assurance Standards Board Meeting 10 June 2026
Key topics include:
