Complete information about the Reporting Standards for Not-For-Profit Entities After 1 April 2015 is available from the XRB (External Reporting Board) website.

There are a lot of links and documents on the above website and it can be difficult to locate the right ones without a lot of searching. Links to the principal documents and downloads that will be useful for Tier 3 and Tier 4 entities are listed below.

(Tier 4 – Registered NZ Charities with annual operating payments less than $125,000 that use cash accounting; Tier 3 – Charities with annual expenses more than $125,000 but less than $2 million and small charities with annual operating payments less than $125,000 that choose to use accrual accounting.)

Links to Documents and Downloads

The Full Standard:   External Reporting Board Standard A1

Explanatory Guide for use of reporting template for Tier 3 Public Benefit entities

Tier 3 reporting template download (XLS )

Explanatory Guide for use of reporting template Tier 4 Public Benefit entities

Tier 4 reporting template download (XLS )


Other Posts 

Comment on mandatory performance reporting, by RSM Hayes Audit

New reporting standards – helpful videos and booklet for Tier 4 charities

What is the difference between an audit and a review of our financial report?

New Statutory audit and review requirements