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Publications and resources

Need help with the new PBE standards?

We have a set of Model Financial Statements that could help. We've prepared them for a:

We've also got information on preparing for the new PBE standards – what you need to do to prepare for the new standards, and links to other websites with useful information.

Check out the new accounting standards on the XRB website.

If you're not sure which tier your organisation belongs in, we've got information that explains the tiers in the new accounting standards framework.

Are you still referring to NZ IFRS standards? Check out our model financial statements for NZ IFRS standards for accounts with a balance date of 30 June 2014 or earlier.

Are you in a government department or Crown entity?

All of the presentations we could get our hands on from the Central Government Updates in 2016, 2015, 2014, and 2013 are available for you to read. 

We've also got resources on...

  • All about audits - a guide to public sector audits. It helps readers understand public sector audits and explains the language auditors use.
  • Tax matters – including, tax calculation and disclosure examples, GST treatment of land sales and purchases, deferred tax calculation guidelines, and accounting for tax loss transfers.
  • Managing assets – including Asset management for public entities: Learning from local government examples, and a short paper that has three tips for managing assets well to deliver public services.
  • Performance reporting – managing performance effectively is critical to the success of a well-run public entity. These documents provide guidance on annual reports, statements of intent, and performance management.
  • What you can expect from your audit – our brochure explains what we do when we carry out your audit, and how you and we can work together to make the audit as effective and efficient as possible...
  • Helping you prepare for the audit – we've produced a Client Substantiation File, designed to help you be as prepared as possible for the audit. Please contact your Appointed Auditor if you'd like one of these files.

Page last updated: 29 January 2018

Our work in the Pacific

Our work in the Pacific

Did you know that we provide audit services to our Pacific neighbours on the Auditor-General's behalf?