Review of Simple Format Reporting Standards

  • Not-for-profit
  • Public Sector


The New Zealand Accounting Standards Board (NZASB) is conducting a post-implementation review of the simple format reporting standards used by not-for-profit and public sector entities.

About the Review

Now that these standards have been in place for several years, we are conducting a review to understand how they are working for you.  

The review includes the Tier 3 and 4 Standards, Guidance Notes, and the Operational Reporting Templates. 

We would like you to tell us:

  • what's working well;
  • what’s not working well; and
  • what needs more guidance or information.

You can find full details of the review by clicking the link below.

Download Request for Information Document

How to comment

Send us your feedback at any time, but we need to hear from you by 31 March 2021

There are three ways you can give us your feedback. You can:

  • Complete our online survey;
  • Complete our online feedback form; or;
  • Upload a full submission letter

To help you decide how to provide your feedback, you can use the flow chart below. 

Use the ONE option that works best for you. 

Go to the surveyFeedback formUpload a submission

Note: the online survey can accept comments on either the not-for-profit OR public sector standards only. If you would like to comment on both, we recommend using the feedback form or sending us a submission letter.

You might also want to refer to the standard, explanatory guidance and reporting template that applies to your entity to help you to prepare your comments and feedback.


Tier 3 Tier 4

Public Sector

Tier 3 Tier 4


Because we want to make sure we get the standards right, it will take some time for us to consider all the comments received. We will also seek your feedback before any changes are made.

We will update this page as we go through the process. You can also see where we are in the process on the timeline below.