Tier 3

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

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Charities with annual operating expenditure under $2 million that do not have public accountability (external link)  can choose to use the Tier 3 Standard. Refer to Which tier will I use? for more information about the tiers.

Tier 3 Annual Reporting guide, template, standard and guidance notes

View and download Tier 3 resources.

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How to use the Tier 3 Excel template

This tutorial will help you use the Tier 3 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 3 Example Performance Reports

On this page, you'll find Tier 3 example Performance Reports to help you prepare your own.

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Tier 3 Get started videos

This series of four 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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Revenue and expenses categories (Tier 3)

The Tier 3 standard sets out minimum categories that must be used to report revenue and expenses. These are:

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Member and non-member revenue (Tier 3)

In the Statement of Financial Performance, revenue received from members is to be recorded separately to revenue 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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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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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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