Charities Services | Updates from the External Reporting Board on the Reporting Standards

Updates from the External Reporting Board on the Reporting Standards

Updated 20 December 2024

Please note: The Tier 4 Combined Annual Return form is currently unavailable. Tier 4 charities can still file their annual returns using the standard Annual Return form and attaching their Performance Report separately.

Charities Services hosted a webinar with the External Reporting Board, who set the reporting standards that charities must use when reporting to Charities Services. The webinar explained the changes in reporting standards and how to use the new templates. The webinar provided important financial reporting information for charities who report at Tier 3 and Tier 4.

View the Presentation Slides [PDF, 1.8 MB]

For more information on the topics mentioned in the webinar, see the resources below.

Webinar Resource Sheet - Update on the tier 3 and 4 reporting standards. [PDF, 328 KB]

Updates from the External Reporting Board on the Reporting Standards

Past webinars