Financial and other reporting

Financial reporting is an important aspect of good charity governance and forms part of a charity's obligations to the ACNC.

• Annual financial report
• Financial report disclosures - best practice
• Reviewing or auditing financial report
• Cash and accrual accounting
• Standards and financial reporting
• National Standard Chart of Accounts (NSCOA)

Each charity must submit an Annual Information Statement to the ACNC every year (unless it has an exemption). The Annual Information Statement asks for information about a charity, its work and its finances.

• 2024 Annual Information Statement
• 2023 Annual Information Statement
• Reporting periods and due dates
• Charity revenue and size
• Group reporting and bulk lodgement
• Financial information in the Annual Information Statement

As well as ongoing obligations to the ACNC, a charity may have obligations to other Commonwealth, state, or local government agencies.

• Other regulators
• State and territory regulators
• Reducing red tape for charities
• Transitional reporting
• Reporting and non-government schools

In addition to financial reporting, charities have obligations to keep records, report on charity operations, and notify the ACNC of certain changes to the charity.

• Keeping charity records
• Examples of financial and other records
• Notify the ACNC of changes
• Conflict of interest
• Related party transactions