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Charities Services New Reporting Standards workshops

Charities Services is holding workshops for Tier 3 and Tier 4 charities in Nelson on 2 and 3 June to help registered charities understand how to apply the new requirements. The workshops will be supported by the External Reporting Board (XRB).


The free, two-hour workshops are aimed at registered charities with annual operating expenditure less than $2 million. These charities will be able to report using Simple Format Reporting standards.

The workshops will focus on the information that charities need to collect so they can report using the new standards at the end of their financial year.

Because the requirements for Tier 3 and Tier 4 charities are different, separate workshops will be held for each of the tiers. It’s important that you work out now which tier you’ll report in, so you attend the right workshop.

How do I know which tier our charity should use?

There are two things that charities must consider when deciding which tier they will report under – their annual operating payments or expenses, and the accounting method they use.

Charities with annual operating payments less than $125,000 that use cash accounting should go to a Tier 4 workshop.

Charities with annual expenses less than $2 million that use accrual accounting should go to a Tier 3 workshop. This includes small charities with annual operating payments less than $125,000 that choose to use accrual accounting.

IMPORTANT NOTES: If your charity’s annual expenses are more than $125,000 and you currently use cash accounting, you will need to change to accrual accounting.

Charities with public accountability must report using the Tier 1 standard. We expect that very few charities have public accountability, and those organisations that do will be aware of it.

For more information see Which tier will I use?

Article type: News and information

Venue:Tahuna Beach Holiday Park, 70 Beach Road, Tahunanui

Cost: Free

Contact Name: Scott Miller

Contact Email: nrs.charities@dia.govt.nz