Submitting Modified Assurance Reports

 

Auditors of FMC reporting entities, companies, or incorporated societies, and Assurance practitioners of GHG disclosures of climate reporting entities, are required to submit their modified audit or assurance reports and accompanying financial or climate statements to the XRB in accordance with legislation.

 

Auditors or Assurance practitioners may also be required to submit these separately to the FMA, Registrar, and/or the Supervisor. However, this portal is for submitting reports and financial statements or climate statements to the XRB only.

The requirement for incorporated societies applies only to those registered under the Incorporated Societies Act 2022.

The requirement for climate reporting entities applies only when a modified assurance report has been issued over the disclosures within the climate statements relating to GHG emissions disclosures, under section 461ZHB of the Financial Markets Conduct Act 2013.

Need to submit a Modified Assurance Report?

In order to access the modified report form, you must first 
Sign up or Sign in.

If you are signing up for the first time, please be aware that before you can view the form and submit your first report, we first need to approve a new user account. This is not immediate, but we try to do this on the same day.

Once you've made an account with us, Sign In, then go to "Your Profile" at the top of the page and then "Edit profile", to check the tickbox which says “I’m a qualified or licensed auditor…”. If you are an assurance practitioner, please also check this tickbox. Once this is done, and your access is approved, you will be able to access the form below.

Once you are signed in, the form will appear here. The reference to audit in the form also means assurance. Some questions in the form may not apply in all circumstances. Please follow the same procedure for each modified report you need to submit. 

  • For auditors of financial statements, please submit your report, along with the related financial statements.
  • For practitioners submitting modified assurance reports over GHG disclosures, please submit your report, along with the related climate statements.
Standards