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.


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 resources

Download the Standard, reporting 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]

Combined Annual Return option

If your Tier 4 charity has simple reporting, you have the option to complete your performance report and annual return together in one form.


This is available to charities reporting under Tier 4 that:

  • Don’t want to provide additional detail on their individual transactions
  • Haven’t already prepared their performance report as a separate document
  • Do not want to prepare the performance report as a separate document.


This option is only available online. Log in to your charity account and select 'Annual return'.

We also have a webinar that explains the form and guides you through how to complete it.

Tier 4 reporting webinars
View upcoming webinars and recordings.

Find out more
Does your Tier 4 charity control other organisations?
If your charity controls another organisation, you may need to include that organisation in your financial reporting.

Find out more
Automated Cash Book
This tool helps you prepare your performance report by organising your bank transactions into the format needed to meet the Standards.

Find out more
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.

Find out more