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

Charities have an ongoing obligation to report each reporting period. Charities report by submitting an Annual Information Statement and an annual financial report (if medium or large in size).

Charities can have a non-standard reporting period, but have to request to use this reporting period through the ACNC.