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As part of the Australian government’s deregulation agenda, the ACNC is required to report on our performance as a regulator.

This section of the ACNC website provides some short practical tips on the review or audit process for charity financial reporting.

Charities can change over time, meaning they may need to wind up, merge with another charity, or continue operations with a different legal structure.

If your charity's Australian Business Number (ABN) changes, you need to notify the ACNC. If your charity's legal structure changes, you will either need to update the ACNC by completing Form 3B, or revoke the existing charity registration and apply to register the new legal structure as a charity. The process will depend on the original and new legal structure.

Some charities may have similar requirements when they register with the ACNC due to their charitable purpose (the aim, object or mission that their activities work towards achieving). This informs the charity subtype they register with.

Vision: charities that inspire confidence and respect.

One of the ACNC's objects is to 'promote the reduction of unnecessary regulatory obligations on the Australian not-for-profit sector'. The ACNC works within the Commonwealth Government’s Regulator Performance Framework to reduce the cost of unnecessary or inefficient regulation – ‘red tape’.

The ACNC works with other government agencies to align regulatory requirements and remove reporting and other requirements for charities.

If you do not agree with a decision that the ACNC has made, you have rights to have the decision looked at again.

This page explains which ACNC decisions can be subject to internal review, and the process through which these decisions can be reviewed.