Terms of Use

Last updated 16 October 2023

These terms govern your use of the External Reporting Board (XRB) website at www.xrb.govt.nz.

By using the XRB website, you accept these terms.

Changes to these terms

We may change these terms from time to time, by publishing an updated version of these terms on the website.

By continuing to use the website, you will be taken to have accepted the latest version of these terms, and it is up to you to check for any changes.

About this website

The XRB is a Crown entity responsible for developing and issuing accounting, and standards for assurance practitioners in New Zealand.

This website provides you with general information about the XRB, our work, communications, Board proceedings, along with all our standards and related information, together with links to the standards themselves.

Changes to this website

All information contained on this website is subject to change.

We will endeavour to keep the website up to date and may change the format and content of the website at any time and without notice.

We may stop providing the website, or restrict your access to the website, at any time and without notice.

Third party providers

The website may include links to third party materials or websites, and/or identify particular content or functionality as being provided by a third party provider.

Where these appear, we are only passing-on that content, functionality and materials, and unless clearly stated otherwise, we are not responsible for, and do not endorse, its accuracy or completeness.

You are solely responsible for and assume all risk associated with any use or reliance placed on that third party content, functionality and/or materials by you and any third parties.

Intellectual property

We own or hold rights to use all intellectual property rights in all components of this website and in all content made available through the website from time to time.

You may use this content as made available by us from time to time, in accordance with any restrictions and/or conditions identified in that content, and provided that you appropriately acknowledge the relevant source of this content.

This permission does not give you any rights in the website, or in any of its components or content, and you must not copy, modify, adapt, reproduce or republish any of them without our prior consent.

You may not re-use any logos, emblems and trade marks on the website or the website’s design elements without our express permission.

No warranties

As far as permitted by law, we exclude all express and implied warranties and representations about the accuracy, completeness, and fitness for any particular purpose of the information provided on the website.

This information is general in nature and will not necessarily reflect your individual circumstances.

We recommend seeking professional advice as to how any given information on this site applies (or otherwise) to your individual circumstances.


We do not collect personal information about you through this website, other than in the course of your:

  • contacting us; or
  • subscribing to our communications, and/or newsletters; or
  • registering for our events or webinars, or
  • sending us a modifed audit report.

In accordance with your rights under the Privacy Act 2020, you can request access to personal information held about you by us and you can request to have any such information corrected.


We may use cookies in connection with the website. Cookies are small blocks of text stored on your device. They may be used for security, to help us recognise you (or rather, your internet browser), to provide you with personalised features and for tracking traffic through the website.

Cookies cannot read your hard drive or command your device to perform any action. Any information we collect and share with third parties through cookies is aggregated and therefore anonymous.

You can prevent new cookies from being installed and delete existing cookies, with the procedures to do so depending on the internet browser you are using. You may be unable to make full use of the website unless you accept cookies.


These terms are governed by New Zealand law. You submit to the non-exclusive jurisdiction of the courts of New Zealand in relation to all disputes arising out of or in connection with these terms and/or the website.

Our failure or delay in exercising or enforcing any right or provision of these terms will not operate as a waiver.

A finding that any provision of these terms is invalid or unenforceable will not affect any other part of these terms. You cannot assign your rights under these terms to any third party, except with our prior written consent.