Accounting Standards Board

Role and Responsibilities

The New Zealand Accounting Standards Board (NZASB) has delegated authority from the XRB Board to develop and issue New Zealand's accounting standards. The NZASB is a committee of the XRB Board established under Schedule 5 of the Crown Entities Act.

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Meet our NZASB Board Members

The NZASB has up to 10 members with a focus on diversity of experience and perspective. Members of the NZASB are appointed by the XRB and are all part time. They are remunerated in accordance with rates determined by the Remuneration Authority.

Carolyn Cordery
PhD, FCA, FCPA Australia 

Carolyn is an Adjunct Professor at the School of Accounting and Commercial Law at Victoria University of Wellington. Carolyn has undertaken...

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Michael Bradbury
Deputy Chair

Michael is a Professor Emeritus of Accounting at Massey University. His research interests are in the area of corporate financial reporting...

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Lara Truman

Lara is a partner with EY, leading New Zealand’s IFRS Professional Practice team. She has over 20 years’ experience supporting clients and EY partners and staff in the application of accounting...

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Francis Caetano

Francis is the Group Financial Controller at Auckland Council. Francis has over 30 years’ private and public sector financial reporting experience, internationally as...

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Richard Perry

Richard is an experienced executive and director with over 25 year’s experience in senior roles. He has previously held senior finance and executive roles at the Reserve Bank of New Zealand...

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Denise Hodgkins

Denise is a partner with Deloitte and heads up Deloitte’s National Technical team, advising partners, staff and clients on a range of complex audit, accounting and financial reporting...

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Keith Kendall

Keith Kendall is the Chair of the Australian Accounting Standards Board (AASB). Prior to his appointment, Keith was a Partner at Rigby Cooke Lawyers, a Victorian barrister, and a Senior Lecturer at La Trobe University.

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Richard Smyth

Richard is the Chief Financial Officer and Company Secretary for Steel & Tube Holdings Limited  and is responsible for finance, taxation and treasury functions as well as...

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Jason Stinchcombe

Jason is an audit and technical partner at RSM. His professional role involves the provision of audit and financial reporting advisory services to small and medium sized entities (SMEs)...

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Warwick White

Warwick White is a Principal Advisor and Deputy Head of the Government Finance Profession at The New Zealand Treasury. This role supports lifting strategic financial management capability across government...

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Develop and issue accounting standards to support the existing financial reporting strategy, including the multi-standards, multi-tier accounting standards framework.

Influence the work of the international standard-setting boards, especially for projects of importance to New Zealand. 

Ensuring standards are developed in a collaborative manner.

Undertaking research into the financial and non-financial information needs of users of general purpose financial reports (GPFR).


The Technical Reference Group (TRG) was established in 2014 to provide a forum for the New Zealand Accounting Standards Board (NZASB) to consult on technical accounting issues. 

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Summary Work Plan

This is a summary of the significant standard-setting projects that the NZASB is expected to consider over its next four meetings. It includes milestones for each current domestic and international standard-setting project.

These projects are significantly influenced by the work programmes of the IASB and the IPSASB.  

NZASB Work Plan June 2023

Board Vacancies

There are currently no vacancies on the NZASB Board.