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.

Tier 3 image

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 resources and templates

Here you will find Tier 3 annual reporting guidance, a webinar that guides you through the Performance Report, Performance Report templates to download and other 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 reporting requirements. The workshops were supported by the External Reporting Board (XRB).

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Tier 3 minimum categories

The Tier 3 standard sets out minimum categories that must be used in preparation of the Statement of Financial Performance and Statement of Financial Position.

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Tier 3 member and non-member revenue

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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How to record grant income in your accounts and in the Tier 3 Performance Report

Learn about grants and how to record them in your accounts and in the Tier 3 Performance Report.

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Negative assets and negative liabilities

What to do if you have a negative value when calculating your Statement of Financial Performance

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