Some charities reporting to the ACNC must submit financial reports that have either been reviewed or audited.

Medium charities (with annual revenue of more than $250,000 but less than $1 million) are required to submit financial reports that have been either reviewed or audited, while large charities (with annual revenue over $1 million) must submit audited financial reports. The ACNC Act sets out who can audit reports that must be provided to the ACNC.