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In line with our risk-based regulatory approach, we regularly reviews financial information provided by charities in their Annual Information Statement. For some medium and large charities, we also review the quality of annual financial reports.

These reviews ensure that:

  • charities are providing correct financial information in their Annual Information Statement
  • annual financial reports are meeting the ACNC’s legislative requirements
  • the public (including donors) can view accurate information on registered charities.

We use these reviews to improve each edition of the Annual Information Statement to reduce error rates. We also use these reviews to refine and improve our education and guidance, ensuring information provided by charities on the Charity Register is accurate and accessible.

Past reports

Report

Reviewing charities' financial information and annual financial reports - 2022

Australia's registered charities must report annually to the ACNC. To do so, charities complete and submit an Annual Information Statement and, in the case of medium and large charities, an annual financial report. In this report we analyse charities’ reporting during the 2022 reporting period.
Report

Reviewing charities’ financial information and annual financial reports - 2021

Registered charities in Australia have an ongoing obligation to report annually to the ACNC. To do this, charities complete and submit an Annual Information Statement and, in the case of medium and large charities, an annual financial report. This report analyses charities’ reporting during the 2021 reporting period.
Report

Reviewing charities’ financial information and annual financial reports - 2020

To maintain their registration with the ACNC, Australian charities have an ongoing obligation to report annually to us. This means charities must complete and submit an Annual Information Statement and, in the case of medium and large charities, an annual financial report. This report analyses charities’ reporting during the 2020 reporting period.
Report

Reviewing charities’ financial information and annual financial reports - 2019

Registered charities in Australia must report annually to the ACNC. This reporting sees charities complete and submit an Annual Information Statement and, in the case of medium and large charities, an annual financial report. Here we analyse charities’ reporting during the 2019 reporting period.
Report

Reviewing charities’ financial information and annual financial reports - 2018

Australia's registered charities must report annually to the ACNC. They can do this through completing and submitting an Annual Information Statement and, in the case of medium and large charities, an annual financial report. Here we examine charities’ reporting during the 2018 reporting period.
Report

Reviewing charities’ financial information and annual financial reports - 2017

Registered charities in Australia have an ongoing obligation to report annually to the ACNC. To do this, charities complete and submit an Annual Information Statement and, in the case of medium and large charities, an annual financial report. This report analyses charities’ reporting during the 2017 reporting period.
Report

Errors in charities' 2015 Annual Information Statements

Each year the ACNC conducts proportionate, risk-based monitoring of charities' financial reporting to the ACNC. This report looks at the errors and reporting trends in the 2015 Annual Information Statement.
Report

Lessons on reporting to the ACNC 2014

Each year the ACNC conducts proportionate, risk-based monitoring of charities' financial reporting to the ACNC. This detailed report aims to explain some of the material issues and errors identified and the results of this compliance activity in relation to the 2014 financial reporting period.