Reporting Requirements for Tier 4 Not-for-Profit Entities

The Tier 4 (NFP) Standard sets out the requirements that Tier 4 NFP entities are required to follow when preparing 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.

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

Does Tier 4 apply to you?

You may apply this standard if your 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.

Standard

  • Reporting requirements for Tier 4 Not-for-Profit Entities

    Date of issue: May 2023

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    Additional material: Basis for conclusions - Tier 4 (NFP) Standard

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Reporting templates

Simple (minimum requirements)

xlsx Simple Tier 4 (NFP) Template - Excel 1.4 MB

pdf Simple Tier 4 (NFP) Template - PDF 117 KB

Full (with optional disclosures)

xlsx Full Tier 4 (NFP) Template - Excel 81 KB

pdf Full Tier 4 (NFP) Template - PDF 224 KB

 

Looking for the Tier 3 Standard instead?

Standards