Accounting in New Zealand

Accounting standards

New Zealand
Accounting standards updates and background information from Deloitte's IAS Plus service.

External Reporting Board (XRB)
The independent Crown Entity responsible for preparing and issuing accounting standards, as well as auditing and assurance standards.

IFAC profile: New Zealand
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.

Model financial statements

Model financial statements – New Zealand
Example accounts produced and regularly updated by Deloitte member firms to help users prepare reports in compliance with local GAAP.

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.

IFRS adoption

Use of IFRS standards by jurisdiction: New Zealand
Country profile prepared by the IFRS Foundation with notes on the extent of IFRS application, relevant jurisdictional authority, IFRS endorsement and translation of standards.

Online articles

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use. 

Articles and books in the Library collection

Selected books

Each selected book features specific accounting information on this country or territory; click on the links for more details. Alternatively, contact us if you have a particular enquiry or need further help consulting these titles.

International Corporate Procedures
LexisLibrary
This regularly updated database includes 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 the database.

World Accounting
Kurt S Schulzke (ed.)
Each country or region entry contains sections on the framework of accounting (including the regulatory and standard setting regimes), individual accounting topics, auditing and appendices which can include commonly used terms and acronyms and example financial statements. This is a regularly updated looseleaf reference work in three volumes.

Find more resources

• View a list of articles and books in our collection on accounting in New Zealand

To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.