Reporting and assurance of service performance information – Tier 1 and 2 not-for-profit entities
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Reporting and assurance of service performance information We have issued this consultation paper to confirm our understanding of challenges that Tier 1 and 2 not-for-profit entities, and assurance practitioners and users are experiencing with the reporting and assurance of service performance information and to seek feedback on the potential actions the XRB could take to help address these challenges. Please read our consultation paper here. |
Why are we consulting?
We held workshops with Tier 1 and 2 not-for-profit reporting entities who report service performance information under PBE FRS 48 Service Performance Reporting, and assurance practitioners in 2024, which identified challenges being experienced in service performance reporting and assurance.
We are seeking feedback from:
- Tier 1 and 2 not-for-profit entities on the challenges in reporting service performance information and having it assured, and whether the potential amendments to PBE FRS 48, and supporting material, discussed in this paper would help address these challenges. This document is focused on not-for-profit entities; however public sector entities can also submit feedback.
- Assurance practitioners on the challenges you are experiencing in assuring service performance information and whether the potential changes to the reporting standards together with the supporting material would help with these challenges.
- Users of service performance information on how you use the information contained in entities annual reports and whether the proposals in this document would enhance your understanding.
Consultation closed on Friday 29 August 2025
What we heard
Read an overview of what we heard on our consultation on reporting and assurance of service performance information for Tier 1 and Tier 2 not-for-profit entities.
Submissions Received: