Tier 4

Resources and information to help charities with the Tier 4 standard. This includes the Annual Reporting Guide for Tier 4 charities, the Get started videosand links to download the Standard, template and guidance notes.

Tier 4 image

Charities with annual operating payments under $125,000 that do not have public accountability (external link)  can choose to use the Tier 4 Standard. Refer to Which tier will I use? for more information about the tiers.

Tier 4 Annual Reporting resources and templates

Here you will find Tier 4 annual reporting guidance, a webinar that guides you through the Performance Report,  Performance Report templates to download and other resources.

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How to use the Tier 4 Excel template

This tutorial will help you use the Tier 4 Performance Report template in Excel. You can watch the tutorial as a series of short videos or read the written version below. It will take 20 minutes to watch the whole tutorial.

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Tier 4 example Performance Reports

On this page, you'll find Tier 4 example Performance Reports to help you prepare your own.

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Tier 4 Get started videos

This series of three videos is based on workshops that were run early 2015 throughout New Zealand to help registered charities understand how to apply the new reporting requirements. The workshops were supported by the External Reporting Board (XRB).

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Tier 4 minimum categories

The Tier 4 Performance Report sets out minimum categories that must be used in preparation of the Statement of Receipts and Payments and Statement of Resources and Commitments.

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Tier 4 member and non-member receipts

In the Statement of Receipts and Payments, money received from members is to be recorded separately to money received from non-members.

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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?

Control for financial reporting purposes is defined as the power to govern the financial and operating policies of another organisation in order to benefit from its activities. Tier 4 charities in this situation may need to include information about these organisations by providing a consolidated Performance Report.

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