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.


  • Reporting requirements for Tier 4 Not-for-Profit Entities – Periods beginning on or after
    1 Apr 2024 (early adoption permitted)

    Date of issue: May 2023

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

Reporting templates

Simple (minimum requirements)

Full (with optional disclosures)


Looking for the Tier 3 Standard instead?