Tier 4

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.

Tier 4: Cash method of accounting; Under $140,000 annual operating payments; without public accountability

The Tier 4 (NFP) Standard introduced by the External Reporting Board (XRB) in 2023 now apply to all registered charities reporting at Tier 4.

Tier 4 annual reporting guide and templates

The new Tier 4 annual reporting guide is available. This guide explains the reporting process and provides step-by-step guidance for completing a Tier 4 performance report template.

Download the Standard, guide and templates below:

Standard
Tier 4 (NFP) Standard

Guide 
Tier 4 Annual Reporting Guide

Templates
Simple Tier 4 (NFP) Template - excel [XLSX, 1.4 MB]
Simple Tier 4 (NFP) Template - PDF [PDF, 117 KB]

Full Tier 4 (NFP) Template - excel [XLSX, 82 KB]
Full Tier 4 (NFP) Template - PDF [PDF, 224 KB]

Tier 4 reporting webinars
This relates only to the Tier 4 Public Benefit Entity Simple Format Reporting – Cash (Not-for-Profit) PBE SFR C (NFP) Standard.

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Automated Cash Book

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The Tier 3 and Tier 4 financial reporting standards require charities to report related party transactions. Related party transactions are recorded in the Notes section of the performance report.

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Does your Tier 4 charity control another or other organisations?
This relates to the Tier 4 Public Benefit Entity Simple Format Reporting – Cash (Not-for-Profit) PBE SFR C (NFP) Standard and the Tier 4 (NFP) Standard.

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