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External Conduct Standard 1 covers the way a charity manages its activities overseas and how it is required to control its finances and other resources.

External Conduct Standard 2 requires a charity to obtain and keep records for its operations outside Australia.

External Conduct Standard 3 encompasses anti-fraud and anti-corruption measures for charities operating overseas.

Governance Standard 4 requires charities to ensure they not controlled by people who may pose a risk to the charity’s financial position or the pursuit of its charitable work.

Governance Standard 5 requires charities to take reasonable steps to make sure that its Responsible People meet certain duties.

Governance Standard 1 requires charities to demonstrate that they are set up as a not-for-profit with a charitable purpose, and run as a not-for-profit and work towards that charitable purpose. It also requires charities to demonstrate that they can provide information to the public about their charitable purpose.

Governance Standard 3 requires charities to act in a lawful way, and comply with Australian laws.

Governance Standard 2 requires charities to take reasonable steps to be accountable to their members, and allow their members adequate opportunities to raise concerns about how the charity is run.

This page provides information on charities' annual financial reporting, as well as an annual financial report checklist to help guide charities' efforts.