Tier 3

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.

Tier 3: Accrual method of accounting; Under $5 million annual expenses; without public accountability.

The Tier 3 (NFP) Standard introduced by the External Reporting Board (XRB) in 2023 now apply to all registered charities reporting at Tier 3.

Tier 3 annual reporting template

The Tier 3 annual reporting guide is now available. This guide explains the reporting process and provides step-by-step guidance for completing a Tier 3 performance report template.

Download the standard, guide and templates below:

Standard
Tier 3 (NFP) Standard

Guide 
Tier 3 Annual Reporting Guide

Templates
Tier 3 (NFP) Template - Excel [XLSX, 106 KB]

Tier 3 reporting webinars
View upcoming webinars and recording of past webinars

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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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