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
Updated November 2025 Registered charities must file an annual return to Charities Services each year, within six months of their balance date (the end of their financial year). This involves preparing either a Performance Report or Financial Report that complies with the reporting standards. Learn more about filing your annual return here.Find out more
Tier 4
Updated July 2025 Charities with annual operating payments under $140,000 that do not have public accountability can choose to use the Tier 4 Standard. Refer to Which tier will I use? for more information about the tiers.Find out more
Tier 3
Updated July 2025 Charities with annual operating expenditure under $5 million that do not have public accountability can choose to use the Tier 3 Standard. Refer to Which tier will I use? For more information about the tiers.Find out more
Tier 1 and Tier 2
Find out more about Tier 1 and Tier 2 standards and where to find further information.Find out more
Reporting standards glossary
An alphabetical list of words relating to the reporting standards.Find out more
Statutory audit and review requirements
Changes to the Charities Act 2005 created statutory audit and review requirements for medium and large registered charities. The current thresholds have come into effect from 1 January 2022Find out more