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The annual reporting (or financial reporting) to government is different to the annual reporting to your members.
The reporting requirements depend on your legal structure.
Companies Limited by Guarantee (CLG) Financial reporting
This fact sheet sets out the legal obligations for financial reporting of a company limited by guarantee. A company limited by guarantee is established under the Corporations Act 2001 (Cth) and must report to the Australian Securities and Investments Commission (ASIC), unless it is registered with the ACNC.
*Note CLGs that are registered charities with the ACNC now no longer undertake annual reporting to ASIC - reports are provided to the ACNC (under a different reporting system - go to our Charity Reporting page)
The fact sheet below includes information on:
- who is responsible for overseeing your organisation’s finances
- what financial records your organisation has to keep, and
- what kind of financial information you need to provide at your AGM and to ASIC.
Incorporated associations
This fact sheet sets out the legal report obligations of Victorian incorporated associations. A Victorian incorporated association is established under the Associations Incorporation Reform Act 2012 (Vic) and must report to Consumer Affairs Victoria (CAV). The fact sheet includes information on:
- who is responsible for overseeing your organisation’s finances
- the financial records your organisation must keep, and
- what kind of financial information you need to provide at your AGM and to Consumer Affairs Victoria (CAV).
Part 8 of the Secretary's Satchel also contains detailed information on reporting to CAV for incorporated associations.
Incorporated associations
This fact sheet sets out the legal reporting of NSW incorporated associations including information on:
- who is responsible for overseeing your organisation’s finances
- the financial records your organisation must keep, and
- what kind of financial information you need to provide at your AGM and to NSW Fair Trading.
Incorporated associations
This fact sheet sets out the legal reporting of Queensland incorporated associations including information on:
- who is responsible for overseeing your organisation’s finances
- the financial records your organisation must keep, and
- what kind of financial information you need to provide at your AGM and to the Queensland Office of Fair Trading.
Incorporated associations
This fact sheet sets out the legal reporting of Western Australian incorporated associations including information on:
- who is responsible for overseeing your organisation’s finances
- the financial records your organisation must keep, and
- what kind of financial information you need to provide at your AGM and to the Commissioner for Consumer Protection.
Incorporated associations
This fact sheet sets out the legal reporting of South Australian incorporated associations including information on:
- who is responsible for overseeing your organisation’s finances
- the financial records your organisation must keep, and
- what kind of financial information you need to provide at your AGM and to Consumer and Business Services.
Incorporated associations
This fact sheet sets out the legal reporting of ACT incorporated associations including information on:
- who is responsible for overseeing your organisation’s finances
- the financial records your organisation must keep, and
- what kind of financial information you need to provide at your AGM and to Access Canberra.
Incorporated associations
This fact sheet sets out the legal reporting of Tasmanian incorporated associations including information on:
- who is responsible for overseeing your organisation’s finances
- the financial records your organisation must keep, and
- what kind of financial information you need to provide at your AGM and to Consumer, Building and Occupational Services.
Incorporated associations
This fact sheet sets out the legal reporting of Northern Territory incorporated associations including information on:
- who is responsible for overseeing your organisation’s finances
- the financial records your organisation must keep, and
- what kind of financial information you need to provide at your AGM and to Licensing NT.
Extra Resources
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The ICA has a guide on annual and financial reporting to the ACNC.
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Governance Institute of Australia offers a number of products and services tailored for not-for-profit (NFP) organisations.
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CPA has guides relevant to not-for-profit management.
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The Australian Centre for Philanthropy and Nonprofit Studies at the Queensland University of Technology has a resource on nonprofit governance which includes a page on approving financial statements.
