All registered charities are required to report annually to the ACNC in the Annual Information Statement (unless they are registered with the Office of the Registrar of Indigenous Corporations (ORIC)). The Annual Information Statement contains a section on charity finances.
Medium and large sized charities must also submit an annual financial report when they submit their Annual Information Statement. Small charities are encouraged to submit an annual financial report, however it is optional.
See our guidance about reporting annually to the ACNC and annual financial reports.