Accounting standards

External Reporting Board (XRB)

Website
Deloitte

The independent Crown Entity responsible for preparing and issuing accounting standards, as well as auditing and assurance standards.

Financial reporting framework in New Zealand

Website
Deloitte

Updates on accounting standards in New Zealand, from Deloitte's IAS Plus service.

IFAC profile: New Zealand

Website
International Federation of Accountants

Profile of the legal and regulatory environment, including information on the statutory framework for accounting and auditing, regulation of the profession and adoption of international standards.

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ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided 'as is' with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.

Model financial statements

Illustrative NZ IFRS RDR financial statements - update for 2023

Additional resources to supplement PwC's Illustrative NZ IFRS consolidated financial statements for December 2022 year-ends, including Reduced Disclosure Regime concessions.

Quality Holdings (New Zealand) Limited

Illustrative New Zealand company’s financial report for 31 December 2022 year ends (also applicable to 30 June 2023 year ends). Designed to illustrate disclosure requirements for both Tier 1 for-profit entities reporting in accordance with New Zealand Equivalents to International Financial Reporting Standards (NZ IFRS) and Tier 2 for-profit entities reporting in accordance with NZ IFRS Reduced Disclosure Regime (NZ IFRS RDR).

Terms of use

Accountancy associations and groups

Chartered Accountants Australia and New Zealand (formerly New Zealand Institute of Chartered Accountants and Institute of Chartered Accountants Australia)

For regional organisations and networks, see our list of international accountancy bodies.

ICAEW Contact Members

Contact Member in New Zealand

ICAEW’s network of Contact Members around the world are a point of contact for enquiries and act as ambassadors in promoting ICAEW's strategy and brand in each region.

Joining ICAEW

Chartered Accountants Australia and New Zealand (CA ANZ) members can join ICAEW through our reciprocal membership agreement.

Online journals

The ICAEW Library provides logged-in ICAEW members, ACA students and other entitled users with online access to leading business, finance and management journals. To view the titles available to you, please log in.

Databases

As well as providing direct access to a world-class collection of books, journals and electronic resources, the ICAEW Library can search various international databases on behalf of members, ACA students and other authorised users. Our specialist databases contain jurisdiction-specific information on accounting, tax and related topics.

International Corporate Procedures (Lexis+)

This regularly updated database includes country-by-country information on tax and accounting and features model company accounts. The model accounts are presented in the standard format for each country or territory with original language and English language versions presented together. Contact us to request documents from this database.

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The ICAEW Library can give you the right information from trustworthy, professional sources that aren't freely available online. Contact us for expert help with your enquiries and research.

Disclaimer

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.

Explore more country resources

Browse resources on over 170 countries and territories, including economic forecasts, guides to doing business and information on the tax climate in each jurisdiction.

Accounting by country or territory

Find resources on accounting practices and standards internationally.

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Doing business in…

Explore the key issues for doing business abroad, from setting up a business to help on importing and exporting.

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Tax by country or territory

Resources on taxation across the world, including double tax treaties and local tax guides.

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Information

Some of the content on this web page was provided by the Chartered Accountants’ Trust for Education and Research, a registered charity, which owns the library and operates it for ICAEW.