Submissions closed on 30 September 2022
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
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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? |
The proposed Tier 4 improvements are reflected in:
Exposure Draft of the Standard
Thank you to everyone who provided feedback. We are currently analysing the feedback received. You can view copies of the formal submissions here.
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Accounting Standards open for consultation
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Closed for comment
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New leases standard for PBEs
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Improving disclosure of fees paid to audit firms
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Tier 4 Not-for-Profit Reporting Consultation
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Tier 3 & 4 Not-for-Profit & Public Sector Reporting Consultation
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Insurance Contracts in the Public Sector
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Public Sector Specific Financial Instruments
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International Tax Reform – Pillar Two Model Rules
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IPSASB ED 84
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Amendments to the Classification and Measurement of Financial Instruments
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Post-Implementation Review: IFRS 9 Financial Instruments - Impairment
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Post-implementation Review: IFRS 15 Revenue from contracts with customers
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Annual Improvements to IFRS Accounting Standards (2023)
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Public Benefit Entity Tier Sizes
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Consultation on IPSASB Strategy and Work Programme 2024-2028
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Improvements to International Public Sector Accounting Standards
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Lack of Exchangeability - Proposed RDR Concessions
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- Assurance Standards open for consultation
- Climate-related disclosures open for consultation