Signing Tier 3 and Tier 4 Performance Reports

The External Reporting Board (XRB) has introduced a requirement in the Tier 3 and 4 financial reporting standards that all performance reports are signed once finalised.

For all financial years ending on or after 31 December 2019 (due with Charities Services from 30 June 2020) Tier 3 and Tier 4 performance reports will need to include:

  • Date the performance report was approved and authorised
  • Details of who authorised the performance report (usually this will be one or more of the officers(external link) of your charity)
  • The signature(s) of that person / those people

To meet the new requirement, you may use a digital signature instead of physically signing the report. This can be as simple as typing your name on the performance report, or you can paste in an image of your signature if you would like to.

The XRB have updated the Tier 3 and Tier 4 templates for this change and they now include a section in which the performance report can be signed. You can find the updated templates for Tier 3 and Tier 4 on our website at the below links: link) link)