Recently issued guidance

• Supporting high-quality going concern assessment and disclosure in uncertain
  times – staff guidance for for-profit preparers and directors

• Flow chart of the auditor’s decision-making process for going concern

(Issued May 2026)

New guidance for illustrative auditor’s reports when using the ISA (NZ) for LCE is available here.  

(Issued March 2026)

Other guidance and video resources are available from the ISA (NZ) for LCE page on our website: www.xrb.govt.nz/isa-for-lce

• Overview Factsheet – SPI reporting process

• Factsheet 1 – Purpose and scope of SPI

• Factsheet 2 – SPI considerations before the reporting period begins

• Factsheet 3 – SPI considerations during the reporting period

• Factsheet 4 – Continuous improvements around SPI

(issued Feb 2026)

We have updated our Tier 3 and Tier 4 FAQs to address common application questions and practical issues that arise when applying the Tier 3 and Tier 4 Standards in practice. The FAQs are available on our Tier 3 and 4 FAQs webpage.  

(Issued Feb 2026)

We have published a series of short guidance documents to support societies that are adopting the Tier 3 (Not-for-profit) Standard for the first time. All guidance is available on our incorporated societies resources webpage.

(Issued April 2026)