The accurate determination of the local impulse response and the covariance in voxels from penalized maximum likelihood reconstructed images requires performing reconstructions from many noise realizations of the projection data. As this is usually a very time-consuming process, efficient analytical approximations based on the Fisher information matrix (FIM) have been extensively used in PET and SPECT to estimate these quantities. For 3D imaging, however, additional approximations need to be made to the FIM in order to speed up the calculations. The most common approach is to use the local shift-invariant (LSI) approximation of the FIM, but this assumes specific conditions which are not always necessarily valid. In this paper we take a single-pinhole SPECT system and compare the accuracy of the LSI approximation against two other methods that have been more recently put forward: the non-uniform object-space pixelation (NUOP) and the subsampled FIM. These methods do not assume such restrictive conditions while still increasing the speed of the calculations considerably. Our results indicate that in pinhole SPECT the NUOP and subsampled FIM approaches could be more reliable than the LSI approximation, especially when a high accuracy is required.