Audit - Form an opinion
Review - Draw a conclusion
Agreed-upon procedure -
Report factual findings
Report factual findings
The minimum requirements set b Inland Revenue as specified by Tax Administration（Financial Statements） Order 2014
Special Purpose Financial Reporting Framework for For-Profit Entities
Chapter 12 of the ECE Funding Handbook based on the section 31 I of the Education act 1989
NZ International Financial Reporting Standards Reduced disclosure Regime（NZ IFRS（RDR））
Charities with annual operating expenditure under $2 million that do not have public accountability. Tier 3 Public Benefit Entity Simple Format Reporting -Accrual（Not-for-profit）
Charities with annual operating expenditure under $30 million that do not have public accountability. Tier 2 Public Benefit Entity Standards Reduced Disclosure Regime
Form 17 Financial statement, Section 132, Unit Titles Act 2010
The minimum requirements set by Inland Revenue as specified by Tax Administration（Financial Statements） Order 2014
Charities with annual operating payments under $125,000 that do not have public accountability: Tier 4 Public Benefit Entity Simple Format Reporting - Cash(Not-for-profit)
Special Purpose Financial Reporting Framework for For-Profit Entities
The minimum requirements set by Inland reve nue as specified by Tax Administration（Finan- cial statements） order 2014
Special Purpose Financial Reporting Frame work for For-Profit Entities
Chapter 12 of the Funding Handbook issued under section 311（5） of the Education Act 1989
The minimum requirements set by Inland reve nue as specified by Tax Administration（Finan- cial statements） order 2014
Special Purpose Financial Reporting Frame work for For-Profit Entities
Chapter 12 of the Funding Handbook issued under section 311（5） of the Education Act 1989
Form 17 Financial statement Section 132 Unit Titles Act 2010
Charities with annual operating payments under $125,000 that do not have public accountability Tier 4 Public Benefit Entity Simple Format Reporting Cash（Not-for-profit)
Charities with annual operating expenditure under $2 million that do not have public accountability:Tier 3 Public Benefit Entity Simple Format Reporting- Accrual （Not-for-profit)
The minimum requirements set by Inland Revenue as specified by Tax Administration （Financial Statements）Order 2014
