The External Reporting Board (XRB) is an independent Crown Entity in New Zealand, established under the Financial Reporting Act 2013. Its primary mission is to develop and issue accounting, auditing, and assurance standards, as well as climate-related disclosure standards for the nation. The XRB aims to enhance the credibility and comparability of financial and non-financial reports, thereby contributing to the efficiency of capital markets and building trust in New Zealand's economy.

Founded in

New Zealand