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COVID-19 Impact on Public Sector Reporting – Bulletins


The state of emergency in response to the COVID-19 coronavirus has significantly impacted most public sector entities. The consequences for the completion of annual reports and the annual financial statements are one part of this impact.

At Audit New Zealand we are developing a series of Bulletins in response. These are intended to provide high-level guidance to audit committees and those with responsibilities for the preparation of financial statements, performance information, or annual reports.

The first Bulletin covers Guidance for preparers of financial statements on the implications of the COVID-19 emergency response, for revaluations of property, plant and equipment, and investment property.

At the moment two other documents are in development:

Bulletin two: Implications of COVID-19 emergency for service performance reporting – guidance for preparers of performance information;

Bulletin three: Implications of COVID-19 emergency for financial reporting – guidance for preparers of financial statements.

We will issue an email alert once these, and any further Bulletins, are available

Page created: 28 April 2020