New thresholds for reporting Tiers

Published 8 March 2024

The External Reporting Board (XRB) has recently announced changes to the threshold size of some reporting Tiers.

The new thresholds are set out in the table below: 

The changes come into effect for reporting periods ending on or after 28 March 2024 .

This means registered charities with financial years ending on 31 March 2024 can apply the new thresholds immediately. Click here for more information on XRB's website .

These changes also affect Incorporated Societies under the new Incorporated Societies rules introduced in 2023. There is information on XRB's website to help societies with the changes.