PBE SFR-A (NFP)
Tier 3: Public Benefit Entity Simple Format Reporting – Accrual (Not-for-profit)
Provides a simple format and sets out the requirements that Tier 3 not-for-profit entities must follow when preparing performance reports (financial statements).
Does Tier 3 apply to you?
You may apply this standard if your entity:
- does not have public accountability;
- has expenses ≤$2 million; and
- elects to be in Tier 3.
Can you apply Tier 4 (Cash accounting) instead?
This Standard, its related Explanatory Guidance and reporting templates, are effective for reporting periods as indicated below. Until they are superseded by new or amended ones, these documents will continue to apply to subsequent reporting periods .
Note: All versions of documents with effective dates prior to the ones below have been archived.