Resources

Incorporated Societies

This page contains resources to help incorporated societies understand and apply the new reporting requirements brought in by the new Incorporated Societies Act 2022.

For any questions on your reporting requirements, contact us at accounting@xrb.govt.nz

Webinars and Videos

A brief overview of the new reporting requirements, including:

what is a 'small society'
how to determine which accounting standard to apply

HuiE! Aotearoa and Volunteering NZ webinar, including:

Steven Moe on the broad changes brought in by the Act
IRD on tax matters
XRB on reporting requirements, including Tier 3 and 4 Standards

Companies Office webinar on financial reporting requirements

what is a 'small society'
how to determine which accounting standard to apply
overview of Tier 3 and 4 Standards

Tier 4

If your incorporated society has operating payments of less than $140,000 you can apply the Tier 4 Standard. See below for more information.

Reporting using the Tier 4 Standard

At a glance - Incorporated Societies

Standard

Guidance

Templates

Reporting rules for the Tier 4 Standard

Standard

Guidance on applying the Tier 4 Standard

Guidance

Templates to get you started

Templates

*Additional Material is restricted to those with NZ-assigned IP addresses only.

Standards