Reporting Requirements for Tier 3 Not-for-Profit Entities

The Tier 3 (NFP) Standard sets out the requirements that Tier 3 NFP entities are required to follow when preparing their annual performance reports.

This Standard is required to be applied for accounting periods that begin on or after 1 April 2024. Earlier application is permitted for accounting periods that end after the Standard takes effect on 15 June 2023.

This new Standard, when applied, supersedes the previous version of this standard Public Benefit Entity Simple Format Reporting – Accrual (Not-for-profit).

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.  

Looking for the Tier 4 Standard instead?


  • Reporting Requirements for Tier 3 Not-for-Profit Entities – Periods beginning on or after
    1 Apr 2023 (early adoption permitted) Tier 3 (NFP) Standard

    Date of issue: May 2023

    Additional material: Basis for conclusions - Tier 3 (NFP) Standard

Explanatory Guides

  • What's changed in the new Tier 3 (NFP) Standard?

    Date of issue: Jul 2023

Reporting templates

    XLSX version

  • Tier 3 (NFP) Template - Excel

    Date of issue: May 2023