Welcome to the Tier 4 guidance page. Here you will find resources and information to help you with the Tier 4 Standard for annual reporting. Please check this page regularly for the latest guidance. 

This FAQ publication on Changing Your Reporting Tier will help Tier 3 and Tier 4 not-for-profit entities to understand the requirements for changing their reporting tier.

This guidance will help you understand how to classify your transactions into the categories of cash received and cash paid.