Helping CFOs, boards and audit committees navigate IFRS, PBE Standards and reporting change
Financial reporting advisory
IFRS® is the global language of financial reporting, and new standards continue to reshape how businesses prepare, report and communicate financial information. Public Benefit Entity (PBE) Standards are also evolving, creating change that often reaches beyond the financial statements to affect governance, systems, controls, data, transactions and how performance is communicated to stakeholders.
Our Capital Markets Assurance and Advisory Services (CMAAS) specialists provide financial reporting advisory support for CFOs, boards and audit committees, so you can navigate these moments of change with confidence.
How we support you
We combine deep IFRS and PBE Standards expertise with practical implementation and governance support across complex accounting, framework conversions, new standards, transaction reporting and audit readiness. And where reporting change creates broader finance, tax, deals, technology, sustainability or transformation needs, we connect you with the right specialists while keeping your financial reporting outcome at the centre.
Our expertise
Complex accounting and financial reporting advisory
We support accounting opinions, significant judgements, accounting policies, reporting remediation and other complex financial reporting matters under IFRS and Public Benefit Entity (PBE) Standards. We can help decision-makers reach robust, well-evidenced conclusions and communicate them clearly to auditors, boards and audit committees.
Accounting framework conversions and reporting basis changes
We can help you transition between IFRS-based frameworks, including NZ IFRS and NZ IFRS RDR, PBE Standards and group reporting requirements. Support can include framework and tier assessments, opening balance sheets, transition adjustments, comparative restatements, accounting policy alignment and stakeholder communication.
New standards and amendments response
We provide horizon scanning, impact assessments and practical implementation support for new and amended IFRS and PBE Standards, including NZ IFRS 18 and future PBE reporting changes. We help you understand the changes, what matters most, when decisions are required, and determine how delivery should be governed.
PBE and public sector / not-for-profit reporting change
We support public benefit entities, public sector organisations and not-for-profits with PBE Standards advice, framework and tier assessments, implementation, reporting change and Audit and Risk Committee communications.
Reporting-change implementation and readiness
We help you move from technical analysis to controlled delivery across IFRS and PBE Standards. This can include early diagnostics, impact assessments, risk-led roadmaps, judgement papers, pro forma reporting, comparative information, milestone tracking, dry runs and governance reporting.
Capital markets and transaction reporting
We support IPOs, listings, acquisitions, disposals and other transactions with pro forma financial information, carve-out and separation reporting, acquisition and disposal accounting, investor reporting and transaction readiness. Our focus is on identifying IFRS and PBE Standards implications early and reducing execution risk.
Reporting governance, audit committee and audit readiness
We help management, boards and audit committees oversee significant IFRS and PBE Standards matters and prepare for audit. Support can include accounting issue papers, evidence readiness, auditor question management, reporting issue escalation, governance papers and independent challenge.
Broader external reporting interaction
We help you assess where climate, sustainability and other external reporting affects financial statement judgements, assumptions, estimates, disclosures and governance under IFRS and PBE Standards. Where specialised support is required, we work with our sustainability and assurance specialists to provide a connected response.
Reporting-led diagnostics and gateway services
Reporting change can reveal wider needs across process, data, systems, controls, tax, deals, sustainability or finance transformation. We identify those dependencies early. Where AI-enabled finance processes affect reporting data, controls, evidence or governance, we bring in the right specialists while keeping the relevant IFRS or PBE Standards reporting outcome at the centre.
Explore financial reporting insights
Access practical IFRS and PBE Standards guidance, illustrative financial statements and current accounting developments through Viewpoint.
Our capabilities
We help you think in new ways to create value and build trust, empowering you to do more—for your stakeholders, your people, your customers and society.
Industries and sectors
We work alongside you—with powerful tech and expertise—to turn your next move into your next advantage. Smart growth starts with deep insight.
