Charities: a guide to financial reporting and assurance requirements
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The commencement of the Australian Charities and Not-forprofits Commission (ACNC) on 3 December 2012 marked the beginning of a new era in the oversight of charities. Charities registered with the ACNC will be required to comply with financial reporting and audit/assurance obligations under the Australian Charities and Not-for-profit Act 2012 (the ACNC Act), the Australian Charities and Notfor- profits Commission (Consequential and Transitional) Act 2012 (the ACNC Consequential and Transitional Act), and associated financial reporting regulations.
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