PBE SFR-C (NFP)
Tier 4: Public Benefit Entity Simple Format Reporting – Cash (Not-for-profit)
Provides a simple format and sets out the requirements that Tier 4 not-for-profit entities must follow when preparing performance reports (financial statements).
Does Tier 4 apply to you?
You may apply this standard if the entity:
- does not have public accountability ;
- is allowed by law to use cash accounting;
- has expenses ≤$140,000; and
- elects to be in Tier 4.
Alternatively, you may elect to report using the Tier 3 Standard, for example, if you wish to use accrual accounting instead of cash accounting.
Please note that you will need to follow all of the requirements in that Standard if you elect to use it, including preparation of a Statement of Cash Flows. You cannot pick and choose what to report using either or both the Tier 3 or Tier 4 Standard.
Click here if you want to apply Tier 3 (Accrual accounting) instead.
Are you a smaller Tier 4 not-for-profit entity?
We have created a new and easier-to-use, optional Tier 4 Reporting Template. This helps smaller charities meet their minimum reporting requirements.
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 Until they are superseded by new or amended ones, these documents will continue to apply to subsequent reporting periods .
Note: All versions of documents with effective dates prior to the ones below have been archived.
Find archived versions here.