Guidance for not-for-profits
- This is the fourth edition of 'Enhancing Not-for-Profit Annual and Financial Reporting'
- It incorporates some changes introduced by the ACNC and other state-based regulators
- A guide for charities reporting under the ACNC Act is now available, incorporating updated requirements that were still under development when the NFP guide was last issued in early 2013.
As part of our ongoing initiatives in not-for-profit reporting, we have published the fourth edition of Enhancing not-for-profit annual and financial reporting, which was first launched in 2007. The guidance is a tool designed specifically for the NFP sector to attain best practice in their annual and financial reports, as well as providing an overview of applicable legislation and resources.
Enhancing not-for-profit annual and financial reporting is available in full or by Chapter below:
The 2006 paper included several recommendations to enhance the quality of not-for-profit financial and annual reporting. In February 2007 we published the first edition of the report Enhancing not-for profit annual and financial reporting, which outlined how these enhancements might be implemented.
The 2013 update
The 2013 edition of Enhancing Not-for-Profit Annual and Financial Reporting incorporates the recent changes introduced by the ACNC and other state-based regulators. It also includes recommendations from the 2011 PwC Transparency Awards and the evolving concept of integrated reporting.
The publication offers practical guidance on best practice reporting for the NFP sector.
Transparent reporting is key for NFPs when communicating with their stakeholders, and this publication provides best practices tools in achieving this...it will also assist these entities in navigating through this period of unprecedented regulatory change.
Reporting guide for ACNC registered charities
An addendum to the NFP guide with obligations relating to the Australian Charities and Not-for-profits Commission Act 2012 is now available. It includes requirements in relation to record-keeping, reporting and auditing and assists in determining what financial report is appropriate. For more information see our website.
Article last updated 24 April 2015
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