External Reporting Board - Legal Member

External Reporting Board - Member

The External Reporting Board is an independent Crown entity under the Crown Entities Act 2004, initially established under the Financial Reporting Act 1993, with continued existence under section 11 of the Financial Reporting Act 2013.

The External Reporting Board’s vision is that New Zealand prospers through effective decision making, informed by high-quality, trusted, and integrated reporting. The External Reporting Board’s outcomes are achieved through its core functions:

• developing and implementing reporting strategies and frameworks for standard setting activities, including the development of an integrated reporting framework that is relevant for New Zealand
• preparing and issuing financial reporting standards
• preparing and issuing auditing and assurance, and other related services standards
• preparing and issuing professional and ethical standards that govern the professional conduct of auditors
• preparing and issuing climate standards
• preparing and issuing authoritative notices for the purposes of the definition of generally accepted accounting practice or the definition of climate-related disclosure framework
• preparing and issuing non-binding guidance on a wider range of environmental, social and governance and other non-financial matters.

The External Reporting Board's website has further information about the External Reporting Board and its activities.

External Reporting Board(external link) - xrb.govt.nz

Person specifications

About the role:

At this time, the Minister of Commerce and Consumer Affairs is seeking candidates who wish to be considered for appointment to one of the three member roles on the External Reporting Board, one of which is: 

Legal and Regulatory Experise:

• Background in administrative, financial services law, corporate governance law or regulatory compliance relevant to the Board’s standard setting obligations. 
• Experience with regulatory bodies or legislative reform.

General skills and capabilities:

Ideally candidates will also have one or more of the following:

• Previous governance experience
• Experience of preparation and use of financial statements and other reports about the governance and performance of an entity, such as within a financial institution
• Capability to provide intellectual leadership in the development of financial reporting standards, climate standards, auditing and assurance standards, or environmental, social and governance guidance.

How to apply

For more information about this role, please see the position description: External Reporting Board Member

Applications close at 11.59pm on 27 July 2025.

For further enquiries about the position, email: boardappointments@mbie.govt.nz.