Why do I need XRB-compliant financial statements if Charities Services has always accepted mine?

January 16, 2026
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This is a common and very reasonable question we hear from charities and community groups.

Many organisations assume that because their annual return has been accepted by Charities Services, their financial statements must also be approved. Unfortunately, that’s not quite how the system works.

Accepted ≠ reviewed

Each year, nearly 30,000 charities in Aotearoa file an annual return. Charities Services simply doesn’t have the capacity to closely review every set of financial statements submitted.

Instead:

  • Most financial statements are accepted as lodged, not checked line-by-line.
  • Each year, Charities Services carries out sample reviews to assess overall compliance across the sector.

In its 2024 review, Charities Services reported that:

  • 34% of Tier 4 charities were not compliant with External Reporting Board (XRB) standards
  • This was an improvement on 2023, when 37% were non-compliant — progress, but still a significant proportion of the sector

So if your accounts have been accepted in the past, that doesn’t mean they were compliant — just that they weren’t part of a review sample.

If no one penalises me, why bother?

Honestly? For some groups, nothing bad may ever happen.

Smaller organisations that:

  • rely mostly on small donations
  • aren’t applying for larger grants
  • have stable, low-risk activities

may get by year-to-year with non-compliant reporting and never be challenged.

We’re not here to scare anyone or pretend otherwise.

Where non-compliance does tend to matter

The issues usually show up at pressure points — when someone else relies on your financial information.

The most common scenarios we see are:

  • Funders asking for extra explanations, revised reports, or resubmissions before approving a grant
  • Regulators (Charities Services, the Incorporated Societies Register, Companies Office, or Charitiable Trusts register) asking you to redo your financial statements in XRB-compliant format
  • Members or donors questioning your transparency or asking why your accounts don’t follow recognised standards
  • Committees and volunteers being put in an uncomfortable position when it becomes clear the organisation hasn’t been keeping up with its obligations

None of these are catastrophic — but they do create stress, delays, and rework.

Compliance only moves one way

Over the past few decades, financial reporting expectations for charities and societies have steadily increased.
All signs suggest this will continue.

Groups that don’t keep up often face a harder task later:

  • multiple changes to absorb at once
  • rushed fixes under time pressure
  • scrambling for professional help at the worst possible moment

Staying broadly aligned as you go is almost always easier than catching up later.

Where Good Numbers fits in

Our view is simple:
XRB-compliant reporting should not be hard, expensive, or stressful — especially for small charities.

That’s why we built Good Numbers:

  • to quietly keep your financial reporting aligned with the latest XRB standards
  • to reduce the risk of last-minute rewrites or awkward questions
  • to support volunteers and committees to do the right thing without needing to become accounting experts

You may never need compliant accounts — until the day you really do.
Good Numbers is about making sure you’re ready, without the burden.

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