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Financial reporting to government

We have broken down the steps involved in preparing and submitting reporting documents to help make the reporting process easy.

Content last updated 22/04/2022

Reporting to the ACNC

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Is your organisation registered with the ACNC?

The Australian Charities and Not-for-profits Commission (ACNC) is the national regulator of charities.  Check if your organisation is registered on the ACNC charity register


What if your organisation is an incorporated association and is registered with the ACNC? 

Charities incorporated under state-based regimes (for example, incorporated as an incorporated association) and federal regimes (for example, incorporated as a company limited by guarantee) report to the ACNC differently.

If your organisaition is incorporated as an association under a state regime, and is a charity, it will be registered both with the relevant state regulator (such as Consumer Affairs Victoria) and with the ACNC. 

Your organisation must still report to the state regulator as usual (if required), and will also need to report to the ACNC. This means that you will still need to comply with the relevant state laws, and your obligations as a registered charity.


What if your organisation is a company (for example, a CLG) and a charity?

If your organisation is incorporated as a company, (for example as a company limited by guarantee) and is a charity registered with the ACNC, reporting is primarily to the ACNC rather than to ASIC. 

Note that this does not apply to Indigenous Corporations that report to ORIC.

See the Australian Securities & Investments Commission (ASIC) website for a table summarising whether charitable companies should contact the ACNC or ASIC for different kinds of reporting obligations.


What do charities registered with the ACNC have to do?

The requirements of registered charities to report to the ACNC apply to charities across Australia.

Our fact sheet sets out further information on financial reporting for charities including information on: 

  • AIS requirements 
  • annual financial report requirements 
  • requirements to review or audit annual financial reports 
Financial Reporting for charities
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Note 

The requirements to report to the ACNC may be in addition to other reporting requirements, in particular for charities that are incorporated associations, some of which also need to report to their state regulator. 

Report annually

Charities that are registered with the ACNC have to submit: 

  • an Annual Information Statement (AIS), and 
  • depending on their size, may have to also submit an annual financial report  

See the ACNC website for more information on size of charities and how this affects reporting obligations, AIS and annual financial reports. 


What else does the ACNC mean for your charity?

Listing on a public information portal

The ACNC maintains a public register of charities. It contains key details about registered charities and is publicly available. Information on the register includes purposes, contact details, annual reporting information, governing documents, and the names of responsible persons.   


Compliance with Governance Standards 

Registered charities must comply with a set of Governance Standards. See the ACNC website for information about the Governance Standards.  


Compliance with External Conduct Standards, if applicable

External Conduct Standards apply to charities operating outside Australia, and they operate in addition to the Governance Standards. See the ACNC website for information about the External Conduct Standards.  


The content on this webpage was last updated in March 2022 and is not legal advice. See full disclaimer and copyright notice.


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