Tier 4 Not-for-Profit Reporting Consultation

With heightened expectations for transparency and accountability for the Not-for-Profit sector, reporting helps New Zealanders understand how charitable funds are being managed and spent.  

We are focused on ensuring the reporting requirements we set do not place an undue administrative burden on this sector - recognising that this releases time and resources, which can then be put towards improved services which improve the wellbeing of New Zealanders.  

Achieving a balance between cost and benefit is an ongoing focus and one that you can influence by commenting on our proposals. The consultation closes 30 September.

Tier 4 Not-for-Profit Consultation

This consultation focuses on the proposed amendments to reporting requirements for Tier 4 Not-for-Profit 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.

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

The proposed Tier 4 improvements are reflected in:

Exposure Draft of the Standard 

Template Performance Report (Tier 4 entity)

Template Performance Report (Small Tier 4 Entity)

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 on the Tier 4 (NFP) Standard using online feedback form below.

Tier 4 (NFP) 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

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.