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Each year, charities must submit an annual return to the ACNC – the Annual Information Statement. Alongside their Annual Information Statements, medium and large charities must also submit an annual financial report (AFR), which must comply with the ACNC’s requirements for financial reports.

The ACNC emphasises the importance of voluntary disclosure of information in AFRs to enhance transparency, accountability, and public trust in the charitable sector, and they regularly review the quality and accuracy of these reports to improve reporting compliance and guidance.

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Olivia Mitchell