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 is reflected in our proposals.

Tier 4 Not-for-Profit Consultation

This consultation focused 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)

Submissions closed on 30 September 2022

Thank you to everyone who provided feedback. We are currently analysing the feedback received. You can view copies of the formal submissions here