NFP Update #7

Joint Charities Services/XRB logos

Have your say about the Tier 3 and Tier 4 standards

If you’re a volunteer treasurer, trustee, officer or staff member of a small registered charity and aren’t a professional accountant, then this is the event for you!

Register here


More than 90% of the nearly 28,000 currently registered charities are required to report using the Tier 3 or Tier 4 simple format reporting standards.

One of the original goals when these standards were developed by the External Reporting Board (XRB) was to ensure they could be easily understood and applied by non-accountants to prepare meaningful and useful external reports.

Now that the standards have been in place for five years, we are reviewing them and we want to hear from you about how they are working.

Register for this webinar – jointly hosted by the XRB and Charities Services of the Department of Internal Affairs – to hear about:

  • the objectives of the simple format reporting standards;

  • the current review and how to give your feedback; and
  • the parts of the standards that charities are finding difficult.

Our presenters

Be in quick...register now


Tier 3 and Tier 4 Reporting Standards Review

 NZASB logo

Applies to:


Not-for-profitPublic Sector


 SFR PIR cover

 SFR PIR One pager covers

Last September, the NZASB commenced a post-implementation review of the Tier 3 and Tier 4 standards, guidance and templates.

Your feedback is important to ensure these simple format reporting standards remain fit-for-purpose for smaller charities and other not-for-profit entities.

This will help us understand what is working well when applying the current standards and what is not working so well.

We are keen to hear from those preparing annual performance reports and those using the annual performance reporting – including officers and staff of charities as well as funding organisations.

If you haven’t given your feedback yet, now is your opportunity!

There are three ways to provide your feedback. You can:

Submissions close on 31 March 2021


More information

Here you can get more information on the review – including links to the full request for information document as well as to the current standards and explanatory guidance.


 [1] This review also covers the versions of the Tier 3 and Tier 4 Standards for public sector entities. 


LinkedIn logo

Why not follow us on LinkedIn to catch up on our activities?