ACNC 2026 Annual Information Statement: Checklist for Charity Treasurers

Last updated: 25 October 2026.

If you are the treasurer, bookkeeper or a volunteer helping a registered charity, the Annual Information Statement (AIS) is the ACNC’s main yearly report. This checklist walks through the 2026 AIS: when it is due, what to know before you start, the information and documents to gather, and the one tick box NSW charities should not miss.

Key date: the ACNC says charities that report on a standard financial year, 1 July 2025 to 30 June 2026, must submit their 2026 AIS by 31 January 2027. The ACNC Commissioner extended the deadline for that group. Do not leave it to the last minute.

When is the 2026 AIS due?

The ACNC says an AIS, and the financial report if one is required, is due within six months of the end of the charity’s reporting period. For the 2026 AIS, the ACNC’s due dates page (fetched 25 October 2026) lists:

Charity reporting periodDue date for the 2026 AIS
1 July 2025 to 30 June 202631 January 2027 (extended by the Commissioner)
1 August 2025 to 31 July 202631 January 2027
1 September 2025 to 31 August 202628 February 2027
1 January 2026 to 31 December 202630 June 2027

The ACNC page lists the other reporting periods too. You can check your own charity’s due date on the ACNC Charity Register and in the Charity Portal. If your charity has a different reporting period, it needs to have been approved by the ACNC as a substituted accounting period.

The checklist

1. Check Charity Portal access

The AIS is completed in the ACNC Charity Portal. The ACNC says everyone who needs access should have their own account with a unique email address, added by someone who already has access as a Responsible Person or Authorised Person. It warns against shared or generic email addresses, and against using the login of someone who has left. If nobody at the charity can access the Portal, contact the ACNC for help before the deadline.

2. Know your charity’s size

The ACNC says the questions you answer depend on size, based on annual revenue:

  • Small: revenue under $500,000. Basic financial questions. A financial report is optional, and there is no ACNC requirement for it to be reviewed or audited.
  • Medium: revenue of $500,000 or more but under $3 million. A financial report is required and must be either reviewed or audited.
  • Large: revenue of $3 million or more. A financial report is required and must be audited.

Your charity’s governing document or a grant agreement may require more than the ACNC does. If a one-off event such as a large bequest changes your size for a single year, the ACNC has a process to apply to keep your former size for that period.

3. Confirm the reporting period

Check the financial year end date on the Charity Register. If it is wrong, request a change through the Portal and wait for the ACNC to confirm before you start.

4. Make sure past reporting is up to date

The ACNC asks charities to complete earlier AISs first. You can see your reporting history under “Manage reporting” in the Portal.

5. Check the Address For Service email

This is where the ACNC sends important notices. The ACNC recommends a general email address that more than one person can see, instead of one person’s inbox.

6. Decide who will make the declaration

The person completing the AIS declares that they are authorised and that the information is true, correct and complete. The ACNC says this can be a Responsible Person (a member of the governing body), an Authorised Person (such as a CEO, CFO or company secretary), an agent with written authorisation from the charity, or a lodging entity. Your Responsible People should know when the AIS is due and what is being submitted.

7. Gather your program information

The 2026 AIS asks about each program: its name, aims and what it does, its beneficiaries, where it operates, and if possible a web link. Some of this appears on the public Charity Register, so it is worth taking care over.

8. Gather the financial documents

The ACNC says you will need a balance sheet (statement of financial position) and a statement of profit or loss and other comprehensive income for the period. Medium and large charities without transitional reporting arrangements must also submit a financial report as a single document with:

  • the statement of profit or loss and other comprehensive income;
  • the statement of financial position;
  • the statement of changes in equity;
  • the statement of cash flows;
  • notes to the financial statements;
  • the Responsible People’s declaration, signed and dated; and
  • the reviewer’s or auditor’s report, signed and dated.

9. Prepare related party and remuneration information

Small charities only disclose reportable related party transactions. Medium and large charities disclose material related party transactions. Large charities are also asked about remuneration of key management personnel.

10. Have supporting records handy

The ACNC suggests funder, donor and grant acquittal reports, PAYG payment summaries (for staff numbers), your annual report, your incorporated association number and fundraising licence number if you have them, and a list of your Responsible People with their details.

11. Answer the state and territory questions, including NSW fundraising

The ACNC collects information on behalf of state and territory regulators, so you do not report separately to them if your charity is eligible for the streamlined arrangements. If your charity fundraises online or in NSW, or will in future, tick the box that says “Our charity fundraises online or in NSW, or will in the future”. The ACNC then notifies NSW Fair Trading for you. We explain why in our guide to the NSW fundraising changes.

After you submit

  • You can download a PDF copy from the receipt page and you will receive a confirmation email with a reference number.
  • The ACNC publishes your information on the Charity Register, excluding some personal information, unless you successfully apply to have some of it withheld.
  • If you find a material error later, you need to amend the submission in the Portal. The ACNC says the amendment is due within 60 days of identifying the error for small charities, and 28 days for medium and large charities.
  • There is no ACNC fee to submit the AIS.

If you cannot meet the deadline

The ACNC says to contact its Advice team before the AIS is due and ask for an extension, in a request from the charity’s Address For Service that gives detailed reasons and a reasonable alternative date. Requests are considered case by case. For small charities that are not required to submit a financial report, the ACNC says extensions are generally not granted because of review or audit delays.

Make next year easier

Most of the pain in AIS season comes from books that were not kept up through the year. Reconcile monthly, track each grant or fund separately, and keep board approvals on file. Our charity financial reporting basics guide covers the habits, and our free Charity Health Check is a quick way to see where you stand.

How we help

We provide bookkeeping, BAS, grant tracking, board reporting and compliance support for charities and not-for-profits in Sydney. We can help get the books reconciled and the financial figures ready before your AIS is completed. Read about our support for charities and NFPs, or contact us.

Frequently asked questions

When is the 2026 ACNC Annual Information Statement due?

The ACNC says charities with a 1 July 2025 to 30 June 2026 reporting period must submit by 31 January 2027, after the Commissioner extended the deadline. Charities with a 1 January to 31 December 2026 period are due 30 June 2027. Check the Charity Register for your own date.

Who can complete and sign the AIS declaration?

The ACNC says a Responsible Person, an Authorised Person, an agent with written authorisation from the charity, or a lodging entity.

Does my charity need a financial report?

It depends on size. Small charities (revenue under $500,000) can choose to submit one. Medium charities ($500,000 to under $3 million) must submit a reviewed or audited report. Large charities ($3 million or more) must submit an audited report. Check your governing document and funders as well.

Do NSW charities need to tick anything in the 2026 AIS?

If your charity fundraises online or in NSW, or will in future, the ACNC says to tick “Our charity fundraises online or in NSW, or will in the future” in the state and territory reporting section. The ACNC then notifies NSW Fair Trading.

Can we get an extension?

Contact the ACNC Advice team before the due date. Requests are considered case by case, and extensions are generally not granted to small charities because of review or audit delays.

What if we find a mistake after submitting?

Amend the AIS in the Charity Portal. The ACNC says amendments are due within 60 days for small charities and 28 days for medium and large charities, from when the error is identified.

Sources and further reading

This article is general information, not personal advice. Rules and dates can change, so check ato.gov.au or acnc.gov.au for the latest, or speak to us about your situation.

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