Charity compliance in Australia
What registered charities must do to stay compliant with the ACNC. Annual reporting by size, the Governance Standards, and the External Conduct Standards for work overseas, in plain English.
Last reviewed August 2026. General information, not legal advice. Always confirm current figures on acnc.gov.au.
Your obligations at a glance
Annual Information Statement
Every registered charity lodges an Annual Information Statement with the ACNC each year, generally within six months of the end of its financial year. Miss two in a row and registration can be revoked.
Financial reporting by size
Reporting scales with annual revenue. Small charities (under $500,000) lodge the statement without a reviewed or audited financial report. Medium charities ($500,000 to under $3 million) must have their financial report reviewed or audited. Large charities ($3 million or more) must have theirs audited.
Governance Standards
Six Governance Standards set the baseline for how a charity is run, from acting for its charitable purpose and being accountable to members, through to the duties of responsible people. They apply to almost every registered charity.
External Conduct Standards
Four External Conduct Standards govern how charities operate and spend outside Australia, covering activities and control of resources, annual review of overseas activities, anti-fraud and anti-corruption safeguards, and protection of vulnerable people overseas. They have applied since 2019.
Go deeper: the detailed guides
Each area below has its own step-by-step guide. Start with reporting, then work through the standards that apply to your charity.
ACNC reporting requirements
What to lodge and when: the Annual Information Statement, the financial-report tiers by charity size, and how to stay registered.
Read the guideExternal Conduct Standards explained
The four standards every charity working overseas must meet, and the records and reviews that prove you meet them.
Read the guideOverseas partner due diligence
A practical checklist for vetting and monitoring in-country partners so funds and activities stay accountable.
Read the guideSafeguarding policies
How to write and operate safeguarding policies that protect the vulnerable people your programs reach.
Read the guideRelated-party transactions
What counts as a related-party transaction, why the ACNC now asks about them, and how to disclose and govern them.
Read the guideWorking overseas? The bar is higher
Charities that operate or send funds outside Australia must also meet the four External Conduct Standards. Controlling activities and resources, reviewing overseas work each year, anti-fraud and anti-corruption safeguards, and protecting vulnerable people. Due diligence on in-country partners is the practical heart of it.
Common questions
Do the External Conduct Standards apply to my charity?
They apply if your charity operates or sends funds outside Australia, including through overseas partners. Charities working only within Australia generally do not need to meet them, but still meet the Governance Standards.
When is the Annual Information Statement due?
Generally within six months of the end of your charity's financial year. For a 30 June year end that means 31 December. The ACNC can revoke registration after two consecutive missed statements.
Does my charity need an audit?
It depends on size. Small charities do not need a reviewed or audited financial report, medium charities need a review or audit, and large charities need an audit. Your governing document or a funder may set a stricter requirement.
Want compliance off your plate?
We help charities build the policies, records and review routines the ACNC expects, so reporting season is a formality rather than a scramble. Less admin. More impact.