Reporting standards
Registered charities must file an annual return to Charities Services each year, within six months of their balance date (the end of their financial year). This involves preparing either a Performance Report or Financial Report that complies with the reporting standards. Learn more about filing your annual return here.
Tier 4
Updated July 2025 Charities with annual operating payments under $140,000 that do not have public accountability can choose to use the Tier 4 Standard. Refer to Which tier will I use? for more information about the tiers.Find out more
Tier 3
Updated July 2025 Charities with annual operating expenditure under $5 million that do not have public accountability can choose to use the Tier 3 Standard. Refer to Which tier will I use? For more information about the tiers.Find out more
Tier 1 and Tier 2
Find out more about Tier 1 and Tier 2 standards and where to find further information.Find out more
Audit and review requirements
Updated November 2025 If your charity has high operating costs, you may be legally required to have your Performance Report either audited or reviewed by a qualified auditor.Find out more