Reviewing the role of IFRS Standards in strengthening global financial stability amidst economic volatility, geopolitical shifts, and technological disruption

Understanding the evolving priorities of the IASB and ISSB for 2026 and beyond. How standards respond to uncertainty in global markets

Exploring how IFRS Standards can remain relevant as business models, supply chains, and financial systems transform in unpredictable ways

How IFRS Standards support sustainable, inclusive, and transparent economies while balancing the need for flexibility in an era of rapid change

Reviewing key IFRS Accounting and Sustainability updates recently adopted and upcoming changes

How FMA and NZ regulators are approaching enforcement and compliance

Ensuring New Zealand remains aligned with global best practice and locally relevant

Exploring the transition to IFRS 18 (Presentation and Disclosure in Financial Statements)

Managing complexities in revenue recognition across industries

Aligning financial statement presentation with user expectations

Lessons from early adopters in Australasia

Reviewing global progress on IFRS 17 compliance

Key implementation challenges for insurers in New Zealand

Improving systems, actuarial models, and disclosures

Post-implementation assurance and audit considerations

Reviewing the role of the ISSB in establishing a global baseline for sustainability disclosures through IFRS S1 (General Requirements) and IFRS S2 (Climate-related Disclosures)

Exploring information on  sustainability-related risks and opportunities  connects with financial statements  ensuring consistency, comparability, timeliness and understandability

Addressing uncertainty and complexity in various areas such as data collection challenges, climate-related scenario analysis, and forward-looking assumptions

Understanding investor expectations around sustainability  reporting in New Zealand and how this links to capital allocation decisions

Balancing compliance with the opportunity to use sustainability reporting as a driver of long-term value creation and resilience

Exploring the practical complexities of collecting reliable sustainability data across New Zealand’s diverse operations and supply chains

Addressing real-world challenges in integrating financial and non-financial systems for sustainability reporting

Tackling data gaps, inconsistencies, and verification issues to ensure disclosures remain decision-useful for investors and regulators

Examining case studies from New Zealand organisations, particularly in agriculture, infrastructure, and financial services to highlight lessons learned and successful approaches

Reviewing evidence on current practices, costs, and outcomes in sustainability data managemen

Considering immediate opportunities to strengthen transparency, comparability, and stakeholder confidence through better processes and governance

Exploring how AI and machine learning are reshaping financial reporting, analysis, and assurance processes

Assessing the potential of blockchain and distributed ledger technology to support transparency, , and trust in financial transactions and reporting

Identifying opportunities for automation in audit, fraud detection, and real-time reporting within NZ’s financial sector

Addressing risks and challenges: cybersecurity, data integrity, bias in AI models, and regulatory uncertainty

Reviewing early case studies from New Zealand banks, insurers, and fintechs experimenting with AI- and blockchain-enabled reporting tools

Considering how NZ companies can balance innovation with accountability, ensuring compliance while future-proofing reporting systems

Defining the “audit expectation gap”, between what investors, regulators, and the public assume auditors provide vs. what auditors are required to deliver under current standards

Reviewing how high-profile corporate failures and financial restatements have widened the perception gap in New Zealand and globally

Exploring FMA and NZX expectations for audit quality, independence, and transparency in the NZ market
Analysing the growing demand for auditors to address broader areas such as fraud detection, going concern assessments and provide assurance on sustainability disclosures, and cyber risk

Discussing the role of technology and data analytics in strengthening audit insights and bridging stakeholder trust

Highlighting initiatives by NZ audit firms and professional bodies to raise audit quality, improve communication to reduce the expectation gap

Outlining practical steps companies, auditors, and regulators can take together to align expectations and enhance confidence in financial reporting

Reviewing updates to the IFRS Standard for SMEs

Reducing compliance burden while maintaining comparability

Supporting small and medium enterprises in New Zealand

Practical implementation guidance for CFOs and auditors

Exploring the original vision of IFRS accounting standards as a single global accounting language for comparability across markets and now extended to IFRS sustainability standards

Analysing how local jurisdictions, including New Zealand, adapt IFRS accounting and sustainability standards to reflect unique economic, legal, and cultural contexts

Considering the role of the IASB and ISSB as standard setters, and regulators in maintaining alignment while respecting jurisdictional differences

Identifying practical strategies for CFOs, auditors, and regulators to manage this balance in practice, ensuring both global credibility and local relevance