This article is general information, current as at September 2026. ACNC requirements and thresholds can change, so confirm your charity's obligations with the ACNC.
If your organisation is a registered charity, reporting to the Australian Charities and Not-for-profits Commission (ACNC) is part of the yearly rhythm. Done well, it is a straightforward process. Done at the last minute with records that are not ready, it becomes a stressful scramble for the board and the treasurer. Here is what boards need to know and have ready.
What charities report to the ACNC
Most registered charities must submit an Annual Information Statement (AIS) to the ACNC each year. There are limited exceptions, including some charities registered with ORIC. Depending on the charity's size, there may also be a requirement to submit an annual financial report.
In short:
- Most charities submit the Annual Information Statement, with limited exceptions.
- Medium and large charities generally need to submit an annual financial report, although exceptions apply, including for Basic Religious Charities.
- Small charities can choose to submit a financial report but are not required to.
This reporting is how the ACNC, funders and the public can see that a charity is well run and its money used for its purpose. It is worth treating as an important part of good governance, not just a compliance task.
Charity size, and why it matters
The level of reporting depends on your charity's size, which is based on annual revenue:
| Charity size | Annual revenue | Financial report |
|---|---|---|
| Small | Under $500,000 | Not required (optional) |
| Medium | $500,000 to under $3 million | Required, reviewed or audited |
| Large | $3 million or more | Required, audited |
Current ACNC thresholds as at September 2026.
Knowing which category you fall into tells you what you need to prepare. Because thresholds and requirements can change, and the detail depends on your circumstances, confirm your specific obligations with the ACNC.
What boards need to have ready
Whatever your size, the reporting goes smoothly when the financial side is in order. That means:
- Accurate, current records through the year, not reconstructed at reporting time.
- The financial information the AIS needs, ready to draw on.
- Financial statements prepared where your size requires them.
- A review or audit arranged if your size calls for one, with the auditor given clean records to work from.
- Grants and programs tracked cleanly, so income and spending can be reported clearly.
The common thread is that everything is far easier when the bookkeeping has been kept clean and current, rather than pulled together in the weeks before the deadline.
Making it manageable
The single biggest thing that makes ACNC reporting straightforward is not doing it all at the end. When the books are accurate and up to date through the year, the treasurer and board are not chasing information, the financial statements come together quickly, and any review or audit is smooth because the records are ready. It turns reporting from an annual panic into a process. The board or committee remains responsible for ensuring the charity meets its reporting obligations, even where preparation is delegated.
How Hyndes helps
Hyndes Advisory provides bookkeeping, management reporting and advisory support for not-for-profits and charities, keeping the bookkeeping and accounts accurate and current, so the financial side of ACNC reporting is ready when it is due, and to provide clear business advisory support to the treasurer and board. Where an audit is required for your size, clean records make it straightforward. See the not-for-profits page for more, and where registered tax or audit services are needed, those are provided by appropriately registered practitioners.
Frequently asked questions
What do charities have to report to the ACNC?
Most registered charities submit an Annual Information Statement each year, with limited exceptions including some charities registered with ORIC. Medium and large charities generally need to submit an annual financial report, although exceptions apply, including for Basic Religious Charities. Small charities can choose to but are not required to. It shows the charity is run and its money used appropriately.
What are the ACNC charity size thresholds?
Based on annual revenue: small is under $500,000, medium is $500,000 to under $3 million, and large is $3 million or more. Size determines the reporting required. Confirm the current thresholds and your obligations with the ACNC.
Do small charities need to submit financial reports?
Not required, though they can choose to; they still submit the Annual Information Statement. Medium charities generally need a reviewed or audited report and large charities an audited one. Always confirm your specific obligations with the ACNC.
What is the Annual Information Statement?
The annual report most registered charities submit to the ACNC, covering the charity's activities and, depending on size, its finances. Keeping accurate records through the year makes completing it straightforward.
How can a charity make ACNC reporting easier?
Keep the bookkeeping accurate and current all year, know your charity size and what it requires, track grants and programs cleanly, and be ready for a review or audit if needed. Good records turn reporting into a process rather than a panic.
Who is responsible for ACNC reporting?
The board or committee is ultimately responsible, usually with the treasurer overseeing the financial side. The records are often kept by a bookkeeper, but the responsibility to report accurately and on time sits with the board.
Get reporting-ready
If you want your charity's books kept ready for ACNC reporting all year, book a free 30-minute chat.
Book a free 30-minute chat or call 0403 606 444.