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

This page features our current 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. 

The consultation closes 30 September.  

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?
Join us for an interactive Deep Dive session 14 June. Register to attend 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?
Join us for an interactive Deep Dive session 15 June. Register to attend here

Tier 4 Not-for-Profit consultation

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

 


Have your say 

Send us your feedback by 30 September 2022, by uploading a submission or emailing accounting@xrb.govt.nz.

You can also submit your comments using the online feedback forms below.

Tier 3 (NFP) Feedback Form

Tier 3 (PS) Feedback Form

Tier 4 (PS) Feedback Form

We are eager to receive feedback on these consultations, and it does not need to be formal; any comments are appreciated. 

Upload your submission

Please use this secure online form.

 

We intend on publishing all comments on the XRB website, unless they may be defamatory. If you have any objection to this, we will not publish them. However, they will remain subject to the Official Information Act 1982 and, therefore, may be released in part or in full. The Privacy Act 1993 also applies.