If your annual operating expenditure for your last financial year is:
Greater than $1 million
Then we need your audited annual financial statements*
Greater than $500,000 and up to $1 million
Then we need your audited or reviewed annual financial statements*
$500,000 or below
Then we need your annual financial statements - these don't need to be audited or reviewed unless your organisation's Constitution or Trust Deed requires you to do so.
You will also need to ensure your organisation's financial statements comply with the financial reporting standards for public benefit entities and registered charities.
* Will need to be undertaken by an independent qualified accountant