Why this matters 

Most P&Cs are incorporated associations and are also registered as charities with the Australian Charities and Not-for-profits Commission (ACNC). In these cases, reporting to the ACNC generally satisfies their ongoing reporting obligations. 

Failing to meet ACNC reporting requirements can: 

result in loss of not-for-profit or charity status 

have flow-on consequences with the Australian Taxation Office (ATO), including eligibility for tax concessions 

place the association’s incorporation at risk, as the ACNC and Access Canberra share information 

Keeping reporting up to date helps protect your P&C’s legal status, financial arrangements and ability to operate, and reduces risk for committee members. 

Reporting obligations: who you report to 

Most P&Cs are: 

• incorporated associations registered with Access Canberra, and 
• registered charities with the Australian Charities and Not-for-profits Commission (ACNC). 

Where a P&C is registered with both, it generally only needs to report to the ACNC. ACNC and Access Canberra share information, so meeting ACNC reporting obligations helps meet incorporation requirements as well. 

Some P&Cs may only be registered with Access Canberra and must report directly to them. 

It’s important to know which category your P&C falls into. 

Why timely reporting is critical 

Failing to meet reporting obligations can have serious consequences. 

Depending on your registration status, this may: 

• place your incorporation at risk 
• affect your charity and not-for-profit status 
• trigger follow-on consequences with the Australian Taxation Office 
• create additional administrative burden and scrutiny 

Timely reporting helps avoid these risks. 

Financial reports, reviews and audits 

Record keeping underpins: 

• annual financial reports 
• financial reviews or audits 
• AGM reporting 

Keeping good records throughout the year makes these processes far less stressful. 

Detailed guidance on financial reviews and audits is covered in a separate resource. 

Typical requirements 

P&C registered with the ACNC are required to complete an Annual Information Statement (AIS) each year.  

P&Cs registered only with Access Canberra are not routinely required to submit an Annual Return. However, they must: 

• Keep records of the materials presented at the AGM, including a compliance statement and reviewed financial documents; and 
• Notify Access Canberra of changes to the committee members 

Good practice tip 

Build reporting deadlines into your annual planning.