Using the Tier 3 Not for Profit Standard - what has changed

In March 2025 Charities Services hosted a webinar Using the Tier 3 Not for Profit Standard – What has changed. This webinar is designed for people who have prepared performance reports before, and want to know exactly what has changed from the previous requirements. It covers:

• Annual reporting obligations for Tier 3 registered charities

• Specific differences between the Tier 3 Not for Profit (NFP) Standard and the PBE SFR-C (NFP) Public Benefit Entity Simple Format Reporting – Accrual (Not-For-Profit) Standard

Resources

Information on the standards and templates on our website

Download a copy of the Tier 3 (NFP) Performance Report Template [XLSX, 106 KB]

View the standards and templates on the XRB website