Annual reporting

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 below.

Annual returns
Find out what information you need to include in your annual return and how to complete it

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About the reporting standards
Learn what the reporting standards are and why charities need to use them

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Choosing the right tier
Find out which reporting tier your charity needs to use based on its size and activities.

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Tier 4 reporting
Learn about the Tier 4 reporting requirements and how to prepare a Performance Report

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Tier 3 reporting
Learn about the Tier 3 reporting requirements and how to prepare a Performance Report

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Tier 1 and Tier 2
Find out more about Tier 1 and Tier 2 standards and where to find further information

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Control relationships and consolidated reporting
Learn about control relationships, consolidated financial statements, and how they affect your reporting.

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Audit and review requirements
Understand when your charity needs an audit or review

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Annual return fee and how to pay
Find out more about the annual return fees and payment instructions

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