NFP reporting

Support for charities and NFPs to meet reporting obligations

Counting For a Cause highlights the meaningful impact CA ANZ members continue to have across the charitable and not-for-profit sector. Many of our members are involved in the NFP sector as employees, volunteers, advisors, and auditors. We are also strong supporters of the sector. This page showcases the available CA ANZ guidance designed to support both our members and the broader community.

Latest news

For purpose reporting awards (NZ)

The 2026 CA ANZ NZ For Purpose Reporting Awards are now open for entries.

Charities and Not-For-Profit Reporting Awards (AU)

Entries are now being invited for the inaugural Australian Charities and Not-For-Profit Reporting Awards.

Financial reporting framework reform (AU)

AASB consults on proposed new Tier 3 standard for smaller NFPs

Learn moreAbout Financial reporting framework reform (AU)

Changes for incorporated societies (NZ)

Incorporated societies must reregister under the Incorporated Societies Act 2022 by 5 April 2026

Learn moreAbout Changes for incorporated societies (NZ)

Changes for charities (NZ)

Are you aware of what the changes mean for you?

Learn moreAbout Changes for charities (NZ)

PBE reporting thresholds increased (NZ)

Reporting relief to benefit smaller NFPs

Learn moreAbout PBE reporting thresholds increased (NZ)

Revised Tier 3 and Tier 4 standards (NZ)

The XRB has updated the reporting requirements for smaller NFPs

Learn moreAbout Revised Tier 3 and Tier 4 standards (NZ)

Guidance and resources

Can I still prepare special purpose financial statements? (AU)

NFPs reparing Tier 2 general purpose financial statements were required to transition to the AASB’s Tier 2 simplified disclosure standard (AASB 1060) in 2021

Audit and review requirements for charities and incorporated associations (AU)

The legislative requirements to prepare financial reports, have an audit or review of those reports, and the qualifications of auditors and reviewers

NFP reporting guide (NZ)

Overview of the statutory assurance requirements for some common types of NFPs

NFP assurance guide (NZ)

Overview of the statutory assurance requirements for some common types of NFPs

Measuring social impact for better reporting

Support for measuring and reporting outcomes and impacts

Guidance for funding providers

On professional service options for funding applications

NFP Insights

7 tips to help prepare for a successful audit

Maximising the value of audit

A guide for getting the most out of an audit

Sustainability Playbook

People, Purpose and Planet

Insight papers

A series of insight papers covering topics from cash reserves to a board skills matrix

Charity Fraud: Tools for Prevention

Provides an extensive toolkit to prevent, detect, report and investigate fraud

Learn moreAbout Charity Fraud: Tools for Prevention

Put the ‘good’ into good deeds

How to get pro bono work right

Library list

Includes internal and external publications

Frequently Asked Questions

Assurance for NFPs (AU)

Can I audit an NFP?

Find out moreAbout Assurance for NFPs (AU)

Assurance for NFPs (NZ)

Can I audit an NFP?

Find out moreAbout Assurance for NFPs (NZ)

Mergers and acquisitions of clubs

How do I account for merger and acquisition transactions involving clubs?

Find out moreAbout Mergers and acquisitions of clubs

Charity disclosure of KMP remuneration (AU)

What are the disclosure requirements around key management personnel (KMP) remuneration?

Find out moreAbout Charity disclosure of KMP remuneration (AU)

Perpetual leases

How do I account for perpetual leases?

Find out moreAbout Perpetual leases

Peppercorn leases (AU)

How do I account for concessionary leases?

Find out moreAbout Peppercorn leases (AU)

Tier 4 NFP reporting (NZ)

What do we do if our founding documents require a ‘balance sheet’?

Find out moreAbout Tier 4 NFP reporting (NZ)

Charity depreciation rates (NZ)

Are Inland Revenue depreciation rates acceptable to use?

Find out moreAbout Charity depreciation rates (NZ)

Networks and training

My CA Not-for-Profit Group

Join the My CA community to connect with other members on NFPs

Charities and Not-for-Profit Advisory Committee

Part of the CA ANZ governance structure and provides a member voice on the key issues and needs of the sector

Find out moreAbout Charities and Not-for-Profit Advisory Committee

Auckland For-Purpose Accounting SIG

Includes accountants who work in the for-purpose sector, and other members with an interest in the sector

Find out moreAbout Auckland For-Purpose Accounting SIG

Wellington NFP and Social Enterprise SIG

Brings together those who work, volunteer or have an interest in the not-for-profit and social enterprise sector in the Wellington region

Find out moreAbout Wellington NFP and Social Enterprise SIG

Victoria Not-for-Profit Discussion Group

Accounting issues related to not-for-profit organisations

Find out moreAbout Victoria Not-for-Profit Discussion Group

Queensland Not-For-Profit NFP Committee

A state committee focused on NFP sector issues

Find out moreAbout Queensland Not-For-Profit NFP Committee

Recent advocacy

Mutual transactions of associations – including clubs and societies (NZ)

CA ANZ’s feedback on the draft operational statement ED0265

Taxation and the not-for-profit sector (NZ)

CA ANZ’s feedback on the draft Officials’ Issues Paper

AASB’s proposed Tier 3 Standard (AU)

Submission on simplified reporting standard for smaller NFPs

Future foundations for giving draft report (AU)

Submission to the Productivity Commission’s draft report

Shaping the future of Australia’s NFP sector (AU)

Submission on the NFP Expert Reference Group’s NFP Blueprint

International Non-Profit Accounting Standard (INPAS)

Submission on global reporting guidance for NFPs

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