Tier 4 Not-for-Profit Reporting Requirements
This page includes the standards and guidance material for Not-for-Profit (NFP) entities that are permitted to prepare annual performance reports (also known as financial statements) in accordance with Tier 4 reporting requirements as issued by the XRB.
Standards and amendments are secondary legislation published under the Legislation Act 2019.
Click on the arrows below to see all standards and explanatory guides.
Tier 4 (NFP) Standard - Issued May 2023Reporting Requirements for Tier 4 Not-for-Profit Entities This Standard is applicable for accounting periods beginning on or after 1 April 2024 Early application is permitted for accounting periods ending after 15 June 2023 |
Previous versions - PBE SFR-C (NFP)Tier 4: Public Benefit Entity Simple Format Reporting – Cash (Not-for-profit) This Standard no longer applies for accounting periods beginning on or after 1 April 2024 |
Explanatory Guide (EG A1)Tier 1, 2, 3 & 4: Guide to Application of the Accounting Standards Framework Explanatory Guide (EG A2)Tier 1, 2, 3 & 4: Overview of the Accounting Standard-setting Process |
Explanatory Guide (EG A8)Tier 1, 2, 3 & 4: Financial Reporting by Not-for-profit Entities: The Reporting Entity
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