Tier 3 & 4 Not-for-Profit & Public Sector Reporting Consultation

This page features our consultation on proposed changes to Tier 3 & 4 Not-for-Profit and Public Sector reporting.

With heightened expectations for transparency and accountability for both these sectors, reporting helps New Zealanders understand how charitable and public funds are being managed and spent. Achieving a balance between cost and benefit of reporting is an ongoing focus and one that you can influence by commenting on our proposals.

Tier 3 Not-for-Profit Reporting Standards

This consultation outlines the proposed changes to the reporting requirements for Tier 3 Not-for-Profit entities with an operating expenditure between $140,000 and $2 million per year. 

To download the Consultation Document, click here.

For a quick read summary of the consultation document, we've created an At a Glance version here. 

Additional Material:
Exposure Draft

Want to know more?
Watch the recording of our Deep Dive webinar here. 

Tier 3 and 4 Public Sector Reporting Standards 

This consultation outlines the proposed changes to the reporting requirements for Tier 3 and 4 public sector entities.

To download the Consultation Document, click here. 

For a quick read summary of the consultation document, we've created an At a Glance version here. 

Additional Material: 
Exposure Draft Tier 3 
Exposure Draft Tier 4

Want to know more?
Watch the recording of our Deep Dive webinar here. 

Tier 4 Not-for-Profit consultation

The consultation document for Tier 4 Not-for-Profit reporting standards can be viewed here.

 

Submissions closed on 30 September 2022

Submissions

Thank you to everyone who provided feedback. We are currently analysing the feedback received. Key themes emerging so far include broad support for simplifying the Tier 4 Standard to make it easier to apply and endorsement for the proposed improvements to the Tier 3 Standard.

You can view copies of the formal submissions received below. 

Consultations