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

This page features our 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.

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?
Watch the recording of our Deep Dive webinar 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?
Watch the recording of our Deep Dive webinar here

Tier 4 Not-for-Profit consultation

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