We enable trust and confidence in the external reporting and assurance system by setting high-quality standards that are internationally credible and locally relevant.
Standards
Accounting standards
Auditing and assurance standards
Climate standards
| Climate reporting standards, amendments and revocations |
Standards, interpretations (authoritative notices), amendments and revocations are secondary legislation published under the Legislation Act 2019.
Our website presents secondary legislation:
- by standard type;
- for accounting standards, by tier.
Within each type, individual standards are listed together with any associated:
- interpretations (authoritative notices);
- amendments; and
- revocations.
The webpage for a standard may also include non-authoritative guidance to assist with implementation. This guidance does not form part of the secondary legislation.