Annual Information Statement for Accountants 2026

An Annual Information Statement (AIS) reports a charity’s activities and finances to the Australian Charities and Not-for-profits Commission (ACNC). To prepare it, confirm the reporting period, gather the client’s activity answers, reconcile the figures and obtain approval before submitting.

Confirm the Charity’s Reporting Position

Start with the charity’s legal name, ABN and reporting history in the Charity Portal. Match these to your engagement and the accounts you will use. Select the statement for the period being reported, including any outstanding earlier statement.

The 2026 AIS preparation checklist sets out the current reporting categories and documents. Charity size depends on annual revenue, which can differ from total income. Record the revenue calculation before selecting the category.

Charity category	Annual revenue	General financial attachment requirement
Small	Less than $500,000	Financial report optional
Medium	$500,000 to less than $3 million	Reviewed or audited financial report
Large	$3 million or more	Audited financial report

Check whether an exemption or special reporting arrangement applies before using these general requirements. For example, Basic Religious Charities have an exemption from the financial questions and financial-report requirement. ACNC guidance also covers arrangements for non-government schools, approved reporting groups and charities regulated by the Office of the Registrar of Indigenous Corporations.

Use the reporting period recorded for the charity. If it needs a different period, obtain ACNC confirmation of the change before starting the statement. A new charity can have a first reporting period that differs from a normal full year.

Identify the document the client actually needs. The AIS is the charity’s report to the ACNC. The ACNC’s own corporate annual report describes the regulator’s work. Overseas documents with a similar name belong to their own jurisdictions.

The Australian Taxation Office’s (ATO) NFP self-review return is a separate obligation for eligible non-charitable not-for-profits. An ACNC-registered charity does not lodge that return. Use the ATO’s NFP self-review guidance to resolve a request that concerns income-tax self-assessment instead.

Gather the Activity Answers

Ask the client to explain what the charity did during the selected period and how that work advanced its charitable purposes. Accounts can show spending on a program without telling you who benefited or where the work took place.

Send the activity questions to a contact who knows the charity’s operations. Ask for the following information, supported by program reports or grant acquittals where available.

• The charity’s mission and aims, and how its work helped achieve them.
• Each program’s name, activities and beneficiaries.
• The places where each program operates, including overseas or online work.
• Employee and volunteer information requested by the statement.
• Changes to charity details and Responsible People that need checking.

The 2026 statement guide explains the questions and their measurement periods. For example, employee numbers concern the final pay period, while volunteer numbers cover the reporting period. Give the client the relevant question before requesting a headcount.

Keep an unanswered-item list with the question, client contact and response due date. If the accounts show a new program but the activity answer describes only last year’s work, ask the client to update it. A copied answer needs confirmation even when the program name has stayed the same.

Reconcile the Financial Answers

Map every financial answer to the approved accounts for the same reporting period. Keep a reconciliation showing the account or note used, any grouping adjustment and the final amount entered.

Work through income and expenses first, then assets and liabilities. Check that the subtotals produce the reported totals and that any rounding difference is explained. The statement guide requires whole-dollar amounts, with zero entered where a mandatory financial field has no amount.

For a hypothetical charity, a program receives both donations and service fees. Posting both to one income account does not establish how they belong in the AIS. Split the account using its supporting records and the relevant field definitions, then reconcile the split back to the accounts total.

Recalculate the category when revenue changes. Moving from small to medium changes the questions and generally introduces a reviewed or audited financial report. Treat a one-off donation as a reason to assess the rules, not as automatic permission to retain the earlier category. The ACNC has an application procedure for retaining size in qualifying cases.

Obtain the required financial report as a completed attachment. Confirm that it covers the selected period and contains the required statements, notes, signed declarations and assurance report. Where the report comprises several documents, the ACNC asks for a combined upload. Follow the not-for-profit financial reporting guide for preparation and assurance work before returning to the AIS reconciliation.

Confirm Authority and Approval

Confirm who prepares the AIS, who answers outstanding questions and who approves the final version. Record who will make the declaration on the charity’s behalf.

Portal access and written authority need separate checks. Under the ACNC’s portal access guidance, your account must be linked to the charity. A current Responsible or Authorised Person can arrange access. Use your own account and matching individual email address.

An accountant acting as agent needs written authorisation from the charity. The ACNC’s suggested agent authorisation identifies who can sign it and the documents it covers. The charity must keep its copy for seven years and provide it to the ACNC on request.

Download the completed AIS for client review before submitting. Give the approver the attachment as well, so their approval covers the same answers and financial report that you intend to send.

Use this final review checklist and retain it with the approval.

• Charity name and ABN match the engagement.
• Selected statement and reporting period match the source accounts.
• Category and any exception have a recorded basis.
• Activity answers are confirmed and all open questions are resolved.
• Financial answers reconcile and the required attachment is complete.
• Written authority covers the work and the final version has client approval.

If the client changes an answer or replaces the attachment after approval, have the changed version approved before submitting it.

Submit and Retain the Record

Submit the approved AIS through the ACNC Charity Portal. The ACNC documents the following route.

1. Sign in and select the charity, then open Manage reporting.
2. Open the applicable AIS and complete the relevant questions with the approved answers and attachments.
3. Review the finished statement and complete the declaration for your role. It confirms your authority and that the information is true, correct and complete.
4. Submit the statement and retain the completed download and confirmation email, including its reference number.

The general deadline is within six months of the charity’s reporting-period end. The ACNC has extended the 2026 deadline for charities using the standard financial year. Use its reporting-period due-date table and the charity’s recorded due date to set the job deadline. Do not carry forward a generic deadline from last year’s workpapers.

Keep the confirmation with the approved answers, reconciliation, submitted financial report and written authority. Compare the retained completed statement with the version approved by the client before closing the job. A saved draft is not evidence that the AIS was submitted. If confirmation is missing, check the reporting status in the portal before treating the work as complete.