Not-for-profit reporting
Learn more about financial reporting requirements that may apply when you work with charities
In Brief
- The Australian Charities and Not-for-Profits Commission (ACNC) regulates Australian charities.
- NZ charities are monitored by the Department of Internal Affairs (DIA) Charities Services.
- NZ’s External Reporting Board (XRB) issued new charity reporting standards in September 2014. They were effective for periods beginning on or after 1 April 2015.
- Resources and insights included in the related downloads section have been designed to assist and guide members in the not-for-profit sector or who work with registered charities.
Working with registered charities
Not-for-profits take many different legal forms, such as registered charities, incorporated societies, charitable trusts and companies. This page explains the legislative reporting requirements for registered charities.
Some charities may have additional reporting requirements in their founding documents that you need to consider as well as the legislative requirements discussed here.
New Zealand
Australia
Related downloads
- Factsheet - important changes to the Australian Financial Reporting Framework for NFP - 30 June 2020 (pdf, 0.2 mb)
- Remunerating Not-for-profit Directors (pdf, 1.1 mb)
- Not-for-profit Cash Reserves (pdf, 1.7 mb)
- Checklist for managing bushfire donations for charity officers (pdf, 0.4 mb)
- New Charity Reporting – One Year On New Zealand (pdf, 0.2 mb)
- Guidance for not-for-profit financial reporting in New Zealand (pdf, 0.1 mb)
- Enhancing not-for-profit reporting Part A: Enhancing performance reporting (pdf, 1.0 mb)
- Enhancing not-for-profit reporting Part B: Enhancing financial reporting (Australia) (pdf, 0.6 mb)
- Enhancing not-for-profit reporting Part B: Enhancing financial reporting (New Zealand) (pdf, 0.2 mb)
- Guidance for assurance engagements for NZ not-for-profits (pdf, 0.1 mb)
- The changing face of charity financial reports (pdf, 0.1 mb)
- Guide for Community Financial Officers in Australia (pdf, 0.4 mb)
- July 2016 Acuity article: “The Changing Face of NZ Charity Financial Reports” (pdf, 0.1 mb)