Reporting standards
Reporting standards came into effect on 1 April 2015 and registered charities need to prepare financial statements in line with these standards.
About the reporting standards
About the reporting standards and when you have to prepare financial statements.Find out more
Which tier will I use?
This information helps you decide which reporting tier to use and explains some important accounting terms.Find out more
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 videos, and links to download the Standard, template and guidance notes.Find out more
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.Find out more
Tier 1 and Tier 2
Find out more about Tier 1 and Tier 2 standards and where to find further information.Find out more
Reporting standards glossary
An alphabetical list of words relating to the reporting standards.Find out more
Statutory audit and review requirements
Changes to the Charities Act 2005 created statutory audit and review requirements for medium and large registered charities. The current thresholds have come into effect from 1 January 2022Find out more