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Publications and resources

Need help with the PBE accounting standards?

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

Check out the accounting standards on the XRB website.

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 2018, 2017, 2016, 2015, 2014, and 2013 are available for you to read. 

We've also got resources on...

  • Client substantiation file - This is your tool box to help you prepare all the information your auditors will need to be able to complete your audit. You’ll find check lists, questionnaires, and other resources in this extensive folder of information. We want your audit to be as smooth and efficient as possible. This tool box is designed to help you. You’ll find you can download lots of the documents so you can customise them for your entity.
  • 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.
  • Other resources - contains information about public sector audits and resources published by other organisations.

Page last updated: 6 March 2019

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?