Charities: a guide to financial reporting and assurance requirements



Publication Details

Luckins, J., Abeysekera, I., Chew, T., Egan, T., Hardidge, D., Jakubicki, P., Lee, A., Richards, M., Ridley, C., Row, V., Ghandar, A., Tsahuridu, E., Shying, M. & Subramaniam, R. (2013). Charities: a guide to financial reporting and assurance requirements. Southbank, Australia: CPA Australia. http://www.cpaaustralia.com.au/documents/charities-guide-reporting-assurance.pdf

Link to publisher version (URL)

CPA Australia


[extract] Overview:

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.

Please refer to publisher version or contact your library.