On this page
- Checking your organisation's ACNC registration
- Annual reporting to the ACNC
- Reporting by incorporated associations and companies registered with the ACNC
- Other ongoing ACNC obligations
- Common questions about financial reporting for charities
Checking your organisation's ACNC registration
The Australian Charities and Not-for-profits Commission (ACNC) is the national regulator of charities. You can check if your organisation is registered by searching the ACNC charity register.
The register contains information about registered charities, including their purposes, contact details, annual reporting information, governing documents and Responsible People.
Annual reporting to the ACNC
Most registered charities must submit an Annual Information Statement (AIS) to the ACNC for each reporting period. The AIS asks for information about the charity’s activities, people and finances. Some charities are exempt from submitting an AIS or answering particular questions.
A charity’s financial reporting requirements depend mainly on its annual revenue:
- Small charities, with annual revenue under $500,000, must submit an AIS. Submitting an annual financial report is optional under the ACNC reporting framework, although the ACNC encourages small charities to submit one.
- Medium charities, with annual revenue of $500,000 or more but less than $3 million, must submit an AIS and an annual financial report that has been reviewed or audited.
- Large charities, with annual revenue of $3 million or more, must submit an AIS and an audited annual financial report.
A small charity may still need to prepare financial statements or have them reviewed or audited under its governing document, a funding agreement, state or territory law, or another regulatory requirement.
Note
These ACNC reporting obligations are additional to any reporting requirements that apply under other laws, funding agreements or regulator requirements.
See the ACNC website for more information on the size of charities and how this affects reporting obligations, AISs and annual financial reports.
Our financial reporting for charities fact sheet explains:
- AIS requirements and due dates
- annual financial report requirements
- financial reporting requirements based on charity size
- General Purpose and Special Purpose Financial Statements
- related party transaction reporting
- key management personnel remuneration reporting
- review and audit requirements
Reporting by incorporated associations and charitable companies
Incorporated associations registered as charities
An incorporated association that is also a registered charity may have reporting obligations to both the ACNC and its state or territory regulator.
Streamlined reporting arrangements may reduce duplicated reporting for some charities, but they do not cover every charity or every obligation. Check the requirements that apply to the charity’s legal structure and location.
For more information, see our financial reporting to government webpage.
Companies registered as charities
A company, including a company limited by guarantee, that is registered with the ACNC generally submits its annual financial information to the ACNC rather than the Australian Securities and Investments Commission (ASIC). It may still have other obligations under the Corporations Act 2001 (Cth) and ASIC requirements.
See the ASIC guidance for companies registered with the ACNC for information about whether a charitable company should contact the ACNC or ASIC for a particular obligation.
Note – charities registered with ORIC
A charity that is also registered with the Office of the Registrar of Indigenous Corporations generally reports to that regulator and does not submit an AIS to the ACNC.
Other ongoing ACNC obligations
Annual reporting is only one part of a registered charity’s ongoing obligations. Depending on its circumstances, a charity must also:
- keep financial and operational records
- notify the ACNC of certain changes
- comply with the ACNC Governance Standards
- comply with the External Conduct Standards if it operates or sends money overseas
Common questions about financial reporting for charities
What does a charity have to report to the ACNC?
Most registered charities must submit an AIS for each reporting period. The AIS asks about the charity’s activities, people and finances.
Medium and large charities must also submit an annual financial report with their AIS. A medium charity’s financial report must be reviewed or audited, while a large charity’s financial report must be audited. Different requirements apply to some charities, including Basic Religious Charities and charities registered with the Office of the Registrar of Indigenous Corporations.
See our Financial reporting for charities fact sheet for detailed information about the reporting requirements.
When is the Annual Information Statement due?
An AIS and any required annual financial report are generally due within six months after the end of the charity’s reporting period.
For example, a charity with the standard reporting period of 1 July to 30 June would ordinarily report by 31 December. However, the ACNC may extend a deadline. Check the charity’s due date on the ACNC Charity Register and any correspondence from the ACNC.
Do small charities need financial statements?
Small charities (charities with annual revenue of less than $500,000) must provide financial information in their Annual Information Statement, but they do not generally have to submit a separate annual financial report to the ACNC. The ACNC encourages small charities to submit one voluntarily.
A small charity may still need to prepare financial statements or have them reviewed or audited under:
- its governing document
- a grant or funding agreement
- state or territory law
- another regulatory requirement
Check all requirements that apply to the charity before deciding that financial statements are not needed.
What happens if we report late?
If an AIS is overdue, the charity should submit it through the ACNC Charity Portal as soon as possible. If circumstances beyond the charity’s control may prevent it from reporting on time, it should contact the ACNC before the due date to request an extension. The ACNC considers extension requests individually.
Failure to meet annual reporting obligations may lead to ACNC compliance action. A charity that does not meet its reporting obligations may ultimately have its charity registration revoked.
See the ACNC’s Annual Information Statement due dates guidance for current deadlines and information about extensions.
The ACNC has published guidance and tools on its website, including on:
- starting a charity
- transitional relief for streamlined reporting
- who can apply to be registered?
- ongoing obligations for charities to the ACNC
- reporting annually to the ACNC
- the Annual Information Statement
- the Governance Standards
- obligations to other regulators
The ACNC's charity governance tools to help charities self-assess compliance with their governance obligations comprise:
The content on this webpage was last updated in September 2026 and is not legal advice. See full disclaimer and copyright notice.
