Your Complete Guide to ACNC Reporting Requirements

ACNC Reporting Requirements (2026)

ACNC reporting requirements are the annual obligations every registered Australian charity owes the Australian Charities and Not-for-profits Commission (ACNC). In short, every charity must submit an Annual Information Statement (AIS) within 6 months of its financial year-end, and medium and large charities must also lodge audited or reviewed financial reports. Failure to report for two consecutive years can lead to deregistration and loss of DGR status.

Last checked against ACNC guidance on 23 August 2026.

Introduction

Every registered charity in Australia must report to the Australian Charities and Not-for-profits Commission (ACNC) each year. Understanding your reporting obligations is essential for maintaining your charity's registration and building trust with donors, government, and the public.

This comprehensive guide breaks down the ACNC reporting requirements by charity size, explains what information you need to provide, and shares practical tips for staying compliant.

Key Point. Your reporting requirements depend on your charity's size, which is determined by your annual revenue. Larger charities have more extensive reporting obligations.

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Understanding Charity Size Categories

The ACNC classifies charities into three size categories based on annual revenue.

How Size is Determined

Your charity's size is based on your annual revenue for the most recent financial year. If your revenue changes significantly, your reporting requirements may change for the following year.

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The Annual Information Statement (AIS)

All registered charities must complete an Annual Information Statement each year. The AIS collects information about your charity across the following areas.

Basic Information

• Charity name and ABN
• Contact details and responsible persons
• Charity subtype and activities

Financial Summary

• Total revenue and expenses
• Employee numbers
• Asset and liability totals

Governance Details

• Related party transactions
• Changes to governing documents
• Compliance with governance standards

Tip. Start gathering your AIS information well before the due date. Having your financial records organised throughout the year makes reporting much easier.

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Financial Reporting Requirements

Small Charities (Under $500,000)

Small charities are not required to submit financial reports to the ACNC, but you must do the following.

✅ Complete the Annual Information Statement
✅ Keep accurate financial records
✅ Report any significant changes to the ACNC
✅ Maintain records for at least 7 years

Medium Charities ($500,000 to $3 million)

Medium charities must submit the following.

✅ Annual Information Statement
✅ Financial report (can be reviewed or audited)
✅ Signed responsible persons' declaration

Large Charities ($3 Million or More)

Large charities have the most extensive requirements, listed below.

✅ Annual Information Statement
✅ Audited financial report by a registered company auditor
✅ Signed responsible persons' declaration
✅ Full accrual accounting method required

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Key Deadlines and Due Dates

Your AIS and financial report (if required) are due within 6 months of the end of your charity's reporting period.

2026 update. The ACNC extended the standard deadline for the 2025 Annual Information Statement (charities reporting to 30 June 2025) to 31 January 2026. Extensions like this are granted for a specific reporting period, not a change to the standard rule itself, so always confirm your charity's actual current due date on the ACNC Charity Portal.

Important. Late submissions can result in compliance action. If you need more time, apply for an extension before your due date.

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Governance Standards

Most registered charities must comply with the ACNC Governance Standards, outlined below. Basic Religious Charities are a specific exception, the ACNC generally exempts them from these Governance Standards, though they still have separate reporting obligations.

Standard 1. Purposes and Not-for-Profit Nature

• Operate for your stated charitable purpose
• Use resources to pursue charitable purposes
• Remain not-for-profit

Standard 2. Accountability to Members

• Maintain accurate membership records (if applicable)
• Provide information to members about activities and finances

Standard 3. Compliance with Laws

• Comply with Australian laws
• Take reasonable steps to ensure compliance

Standard 4. Suitability of Responsible Persons

• Ensure responsible persons are not disqualified
• Take reasonable steps to verify suitability

Standard 5. Duties of Responsible Persons

• Act with care and diligence
• Act in good faith for a proper purpose
• Avoid conflicts of interest
• Not misuse position or information

Standard 6. Maintaining and Enhancing Public Trust

• Take reasonable steps to become, and remain, a participant in the National Redress Scheme if your charity is, or is likely to be, identified as involved in the abuse of a person
• Most relevant to charities that work with children or other vulnerable people

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Related Party Transactions

The ACNC requires charities to disclose related party transactions in their AIS and financial reports. Related parties may include the following.

• Board members and key management personnel
• Their close family members
• Entities they control or have significant influence over

What Must Be Disclosed

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Common Compliance Issues

Avoid these frequent mistakes, which can lead to compliance problems.

✅ Late submissions. Set reminders well before due dates
✅ Incomplete information. Review all sections before submitting
✅ Outdated contact details. Update the ACNC when details change
✅ Missing financial reports. Medium and large charities must submit these
✅ Incorrect charity size. Verify your revenue category each year

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Tips for Smooth Reporting

Throughout the Year

• Keep financial records organised and up to date
• Track related party transactions as they occur
• Maintain a register of responsible persons

Before Reporting

• Reconcile all accounts
• Gather required signatures from responsible persons
• Review governance standard compliance

During Reporting

• Use the ACNC Charity Portal for submissions
• Save progress regularly
• Check for validation errors before final submission

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Getting Help

The ACNC provides free resources to help charities meet their reporting obligations.

• ACNC Charity Portal. Submit your AIS online
• Reporting guides. Step-by-step instructions
• Governance standards guidance. Detailed explanations
• ACNC Advice Line. Phone support for questions

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Key Takeaways

1. Know your size category. This determines your reporting obligations
2. Meet your deadlines. Submit within 6 months of your financial year end
3. Keep accurate records. Good record-keeping makes reporting easier
4. Disclose related party transactions. Transparency builds trust
5. Comply with governance standards. These apply to all charities
6. Seek help early. The ACNC provides free support and resources

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For official guidance, visit the ACNC website.