New reporting standards

New reporting standards came into effect on 1 April 2015 and registered charities will need to prepare financial statements in line with these new standards.

 

About the new reporting standards

About the new reporting standards and when you have to prepare financial statements that comply with the new standards.

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Which tier will I use?

This information helps you decide which reporting tier to use and explains some important accounting terms.

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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.

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Tier 3

Resources and information to help charities with the Tier 3 standard. This includes the Annual Reporting Guide for Tier 3 charities, the Get started videos, and links to download the Standard, template and guidance notes.

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Tier 1 and Tier 2

Find out more about Tier 1 and Tier 2 standards and where to find further information. 

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FAQs

Answers to some frequently asked questions.

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New reporting standards glossary

An alphabetical list of words relating to the new reporting standards.

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Financial reporting and control relationships

Financial reporting needs to tell a story about what you do, the resources used in doing it, and how well positioned you are to continue doing it. To tell this story, you may need to consider whether you have control relationships with other organisations. If you have control relationships, this could affect the story that needs to be told, and the reporting tier that your charity is eligible to use.

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New statutory audit and review requirements

Changes to the Charities Act 2005 created statutory audit and review requirements for medium and large Registered Charities from 1 April 2015.  

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