Reporting Requirements for Tier 4 Public Sector Entities

The Tier 4 (PS) Standard sets out the requirements that Tier 4 public sector entities must following 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.

This new Standard, when applied, supersedes the previous version of this Standard Public Benefit Entity Simple Format Reporting – Cash (Public Sector).

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.

Looking for the Tier 3 Standard instead?


  • Reporting requirements for Tier 4 Public Sector entities – Periods beginning on or after
    1 Apr 2024 (early adoption permitted)

    Date of issue: May 2023

Reporting templates

    XLSX version

  • Tier 4 (PS) Template - Excel

    Date of issue: May 2023

  • PDF version

  • Tier 4 (PS) Template - PDF

    Date of issue: May 2023

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