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How the financial information section in the Annual Information Statement maps to the National Standard Chart of Accounts (NSCOA).

All registered charities must meet their obligations to the ACNC to remain registered. This page outlines those ongoing obligations charities have in order to retain their registration.

All charities have a requirement to keep appropriate records. Your charity’s record-keeping obligations depend on its size, complexity, activities, how it spends or receives money, and whether it has extra obligations from state regulators.

A charity must make sure it continues to be entitled to registration under the ACNC Act.

In order to maintain their registration, charities are required to report annually to the ACNC. This guidance will help your charity understand many of the annual reporting obligations it has to the ACNC.

The ACNC works closely with organisations that set accounting and auditing standards, particularly on matters relating to the charities and not-for-profit sector.

This page provides information on charities' annual financial reporting, as well as an annual financial report checklist to help guide charities' efforts.

The main difference between cash and accrual accounting is the timing of when revenue and expenses are recognised in the books.

If a charity fails to submit two or more Annual Information Statements, it risks becoming a 'double defaulter' charity and, as a result, having the ACNC revoke its charity registration.

This page provides guidance about reporting to the ACNC through group reporting (when a group of registered charities submit one Annual Information Statement and financial report on behalf of the whole group) or bulk lodgement (when multiple registered charities submit more than one Annual Information Statement on a single form).