The External Reporting Advisory Panel (XRAP) provides a forum where the three XRB Boards can consult with individuals and representatives of organisations affected by their work. The XRAP is a key part of the XRB's strategy to enhance meaningful engagement with the sector.

The XRAP ensures stakeholder views are heard in the standard-setting process and acts “as a champion” for stakeholders. 

The XRAP operates independently of the XRB Boards. It meets twice a year, usually in March and September, and provides input into XRB projects when appropriate.

XRAP members

The XRAP membership reflects a wide cross-section of the financial reporting community: preparers, users and auditors; large companies, small and medium companies, SOEs, central government, local government, not-for-profit organisations; and shareholders, directors, chief executives, chief financial officers, advisors.

Current members of the XRAP are:

  • Vida Botes, Senior Lecturer, Waikato University
  • Felicity Caird, Governance Leadership Centre of the Institute of Directors 
  • Carol Campbell, Company Director, Auckland
  • Peter Gudsell, Chief Financial Officer, University of Auckland
  • Joe Hanita, GM Finance and Investments, Parininihi ki Waitotara (PkW), New Plymouth
  • Paul Helm, Head of Finance Profession, The Treasury
  • Marcus Henry, Senior Audit Partner and Director, Professional Practice EY
  • Julia Hoare, Director, Watercare Services Limited
  • Denise Hodgkins, National Technical Partner, Deloitte
  • Garth Ireland, Director, Ireland, Wallace & Associates Limited
  • Rick Jones, Country Head for CPA Australia
  • Jim McElwain, Executive Director, Institute of Financial Professionals NZ
  • Richard Perry, Chief Financial Officer, Callaghan Institute
  • Joost van Amelsfort, Head of Market Supervision, NZX
  • Peter van Hout, Services Manager, Methodist Church of New Zealand
  • Peter Vial, Country Head for CA ANZ
  • Mark Vivian, CEO NZ Stroke Foundation
  • Aaron Wallace, Director, Bellingham Wallace
  • Martin Watson, Shareholder representing the Shareholders Association