Review of Simple Format Reporting Standards

  • Not-for-profit
  • Public Sector


The New Zealand Accounting Standards Board (NZASB) is conducting a post-implementation review of the simple format reporting standards used by not-for-profit and public sector entities.

About the Review

Now that these standards have been in place for several years, we are conducting a review to understand how they are working.  

The review includes the Tier 3 and 4 Standards, Guidance Notes, and the Operational Reporting Templates. 

You can find full details of the review by clicking the link below.

Download Request for Information Document

Submissions closed on 31 March 2021


Because we want to make sure we get the standards right, it will take some time for us to consider all the comments received. We will also seek your feedback before any changes are made.

We will update this page as we go through the process. You can also see where we are in the process on the timeline below.