Reporting standards

Reporting standards came into effect on 1 April 2015 and registered charities need to prepare financial statements in line with these standards.

About the reporting standards
About the reporting standards and when you have to prepare financial statements.

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Which tier will I use?
This information helps you decide which reporting tier to use and explains some important accounting terms.

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Tier 4
Resources and information to help charities with the Tier 4 standard. This includes the Annual Reporting Guide for Tier 4 charities, the Get started videos, and links to download the Standard, template and guidance notes.

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Tier 3
Resources and information to help charities with the Tier 3 standard. This includes the Annual Reporting Guide for Tier 3 charities, the Get started videos, and links to download the Standard, template and guidance notes.

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Tier 1 and Tier 2
Find out more about Tier 1 and Tier 2 standards and where to find further information. 

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FAQs
Answers to some frequently asked questions about the reporting requirements.

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Reporting standards glossary
An alphabetical list of words relating to the reporting standards.

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Financial reporting and control relationships
Financial reporting needs to tell a story about what you do, the resources used in doing it, and how well positioned you are to continue doing it. To tell this story, you may need to consider whether you have control relationships with other organisations. If you have control relationships, this could affect the story that needs to be told, and the reporting tier that your charity is eligible to use. 

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Statutory audit and review requirements
Changes to the Charities Act 2005 created statutory audit and review requirements for medium and large registered charities from 1 April 2015.  

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