Submission on Extended External Reporting Assurance

Extended External Reporting (EER) using a range of frameworks (eg Integrated Reporting) is gaining significant global traction and increasing take-up in New Zealand.

This take-up reflects the importance and value that more holistic reporting brings to organisations and to stakeholders. It also supports better governance and enhanced accountability.

We support the development of IAASB guidance that will help enable more consistent and appropriate application of ISAE 3000 (Revised) Assurance Engagements Other than Audits or Reviews of Historical Financial Information.