Explanatory Guide (EG A4)

Tier 4: Optional Template and Guidance Notes for Applying PBE Simple Format Reporting – Cash (Public Sector)

This explanatory guide relates only to the previous Tier 4 Standard - PBE Simple Format Reporting - Cash (Public Sector).

For the most recent version, see the Tier 4 (PS) Standard. 

  • EG A4 – This version is effective for reporting periods beginning on or after 1 Jan 2022

    Date of issue: Dec 2013

    Date compiled to: Jan 2022

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Previous versions

  • EG A4 – This version is effective for reporting periods beginning on or after 1 Jan 2019 (early adoption permitted)

    Date of issue: Dec 2013

    Date compiled to: Jul 2018

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  • EG A4 – This version is effective for reporting periods beginning on or after 1 Jan 2018

    Date of issue: Dec 2013

    Date compiled to: Dec 2017

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