A reporting period is the period of time upon which a charity reports to the ACNC. Generally, charities will report for a 12-month period, with the standard reporting period being a typical financial year, beginning on 1 July and ending on 30 June.

Charities have an ongoing obligation to report to the ACNC each reporting period. Charities report by submitting an Annual Information Statement and an annual financial report (for medium or large sized charities).

Charities can have a non-standard reporting period (a substituted accounting period). They have to request to use this reporting period through the ACNC.

See our guidance on Annual Information Statement due dates for more detail about reporting periods.