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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Tier 3
Charities with annual operating expenditure under $5 million that do not have public accountability(external link) can choose to use the Tier 3 Standard. Refer to Which tier will I use? for more information about the tiers.

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Tier 4
Charities with annual operating payments under $140,000 that do not have public accountability(external link) can choose to use the Tier 4 Standard. Refer to Which tier will I use? for more information about the tiers.

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