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
View upcoming webinars and recordings.

Find out more
Does your Tier 4 charity control another or other organisations?

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