The External Reporting Advisory Panel (XRAP) provides a forum where the three XRB Boards can consult with individuals and representatives of organisations affected by their work. 

The XRAP ensures stakeholder views are heard in the standard-setting process and acts as a "champion” for stakeholders. 

The XRAP operates independently of the XRB Boards. It meets twice a year, usually in March and September, and provides input into XRB projects when appropriate.

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Craig Fisher

Craig is a Consultant with RSM specialising in governance, strategy, audit and assurance advice, and with a strong interest in the sustainability of impactful organisations.

Craig is a recognised specialist in the not-for-profit and charitable sector, has a strong interest in good governance, and holds a range of governance roles.  He is an independent Councillor of the Auckland District Law Society, independent Risk Assurance and Audit Committee Chair of Ngati Whatua Orakei, Chairman of the Fred Hollows Foundation New Zealand, and a trustee of the Wise Trust. 

Craig has a long history in standard setting including serving on the New Zealand Auditing and Assurance Standards Board (NZAuASB) from its inception until 30 June 2020.  He has represented New Zealand internationally in assurance and ethical standard-setting matters.

XRAP members

The XRAP membership reflects a wide cross-section of the financial reporting community. This includes preparers, users, auditors, shareholders directors and management from a wide range of sectors including business, not-for-profit and central and local government. 


Other current members of the XRAP

  • Darren Beatty, Head CFO, Rūnanga Ngāi Tahu
  • Katie Beith, Head of ESG, Forsyth Barr
  • Simon Brotherton, EY Auckland
  • Mike Burrell, Executive Director, Sustainable Business Council NZ
  • Mark Flintoff, CFO, Ministry of Education of NZ
  • Peter Gudsell,  CFO, Auckland Council
  • Rick Jones, Country Head for CPA Australia
  • Jim McElwain, Executive Director, Institute of Financial Professionals NZ
  • Steven Moe, Partner, Parry Field Lawyers
  • Greg Munford, Senior Investment Strategist Responsible Investment, New Zealand Super Fund
  • Fiona Oliver, Non-executive Director
  • Kirsten (KP) Patterson, CE, Institute of Directors 
  • Samantha Sharif, Professional Director representing the NZ Shareholders' Association
  • Cameron Town, Audit Partner, Silks Audit, Whanganui
  • Joost van Amelsfort, CEO, NZ RegCo
  • Tony van Zijl, Professor of Accounting & Financial Management, Victoria University of Wellington 
  • Peter Vial, Country Head for CA ANZ
  • Rachel Walsh, CFO Datacom
  • Rickey Ward, Head of Investment Strategy Group, JBWere
  • Simon Wilkins, KPMG Auckland