A charity's annual financial statements must be either General Purpose Financial Statements (GPFS) or Special Purpose Financial Statements (SPFS). The type of annual financial statement a charity must prepare is dependent on whether it is classed as a reporting entity.
Financial statements that make up charities' annual financial reporting must be prepared as per the ACNC Act and the ACNC Regulations and in accordance with the Australian Accounting Standards issued by the Australian Accounting Standards Board (AASB).
This Commissioner’s Policy Statement gives guidance on entitlement to registration under Division 25 of the ACNC Act. It provides information about, when a charity is entitled to registration, and the process of registration.
This Commissioner’s Policy Statement sets out the principles the Commissioner will consider when exercising the transitional discretion to accept reports given by a charity to another Australian government agency under an Australian law in place of the Annual Information Statements and/or annual financial reports required under the ACNC Act.
Commissioner's Policy Statement 2012/05 gives guidance on the exercise of the Commissioner's power under section 40-10 of the ACNC Act to withhold or remove information from the Register in particular circumstances.
This Policy outlines the ACNC’s expectations of customer behaviour when they deal with us, and explains how the ACNC will respond in instances of unreasonable behaviour.
This Data Breach Response Plan (Response Plan) sets out the procedure to be followed by ACNC staff if the ACNC experiences a data breach, or suspects that a data breach has occurred.
