Before the new reporting requirements came into effect in April 2015, charity organisations had no reporting requirements, and many charity organisations did not prepare financial statements. The aim of this research is to investigate the impact of the new reporting requirements on charity organisations. A qualitative research method in which semi-structured interviews of three charity organisations were carried was used for this research. Each organisation interviewed falls under a different tier according to the new reporting requirements. This will provide information on the impact of new reporting requirements for charity organisations which fall under different tiers. The results of the research are that the new reporting requirements have had some positive and negative impacts. They encourage transparency, provide marketing opportunity, produce difficulties in revenue recognition, and increase costs for charities. There is also a template issue. The findings are compatible with those of the literature review, for instance, that the new reporting requirements have encouraged transparency. Furthermore, charity organisations need more guidance and training regarding the new reporting requirements so that charity organisations can overcome the issues of revenue recognition and understanding the templates
