As part of the reporting obligations to the ACNC, some charities must submit financial reports that have either been reviewed or audited.
Medium charities are required to submit financial reports that have either been reviewed or audited. Large charities must submit audited financial reports.
An auditor is an independent person who reviews an organisation's financial report. The ACNC Act sets out who can audit the reports that a charity must provide to us.
See our guidance on audits and reviews for more information.