Tier 1 and Tier 2

Tier 1: Full standards method of accounting; Over $33 million annual expenses; or has public accountability. Tier 2: Reduced disclosure regime method of accounting; Under $33 million annual expenses; without public accountability.


Charities Services' main focus is on supporting Tier 3 and Tier 4 organisations, which make up around 97% of the Charities Register and often have less access to accounting resources.  If your charity reports under Tier 1 or Tier 2, please visit the External Reporting Board's (XRB) website for detailed information and guidance.

Example financial reports
View examples of Tier 1 and Tier 2 Financial Reports to help you prepare your own.

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Service performance reporting
This information relates to the Standard: PBE FRS 48 (Service Performance Reporting).

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