Latest insights

Summer Scholarship Internship

The External Reporting Board (XRB) funded two research positions in conjunction with Victoria University of Wellington.... Read More

12 April 2024

Previous Insights

Unlocking Synergy

Understanding Coherence and Connectivity  when preparing Climate-related Disclosures and Financial Statements... Read More

1 November 2023 

Our Chair's report from the 2022/23 Annual Report

This year we achieved a major milestone, issuing the Aotearoa New Zealand Climate... Read More

26 October 2023 

Pitching for funds – Making the story count as much as the numbers

Research by J B Were and Philanthropy New Zealand | Tōpūtanga Tuku Aroha o AotearoaRead More

14 September 2023


Trust and Confidence: Views from Audit Committee Chairs

The External Reporting Board commissioned research into Audit Committee… Read More

6 September 2023

Disclosure dilemmas - getting the right mix

Companies often face a 'disclosure dilemma' when deciding what to include in their... Read More

11 April 2023



Revolutionizing audit with technology: The future is here

Technology has revolutionized the audit industry by increasing... Read More

14 February 2023

Key Audit Matters Research Report

We commissioned the University of Auckland to undertake research... Read More

8 November 2022

Including climate-related matters in financial statements

While accounting standards do not specifically mention climate… Read More

29 September 2022

The importance of service performance information

Charities and other not-for-profit entities are a vital part of our society… Read More

15 August 2022

Sunlight is the best disinfectant - The Case for transparency and accountability in the charities sector

Charites, large and small, do fantastic work in Aotearoa New Zealand… Read More

9 May 2022

Disclaimers of opinion - last resort for auditors

An audit report is not an evaluation of whether an entity is a good investment… Read More

31 March 2022

Michele Embling - Chair of the External Reporting Board

Delivering on our vision of achieving prosperity for New Zealand, through… Read More

27 January 2022