The ACNC have released the sample 2013 AIS along with a step by
This "interim" AIS will cover the first year of
reporting to ACNC and covers all registered entities (small,
medium, large and basic religious charities).
The form is due for lodgement with ACNC within 6 months of their
2013 financial year so for most Charities this will mean 31
The AIS does require more information than what has been
previously anticipated and whilst there is no requirement in the
interim AIS for financial information, details such as number of
full time and part time employees as well as estimated number of
volunteers is required.
We welcome the inclusion of tick boxes in a number of the
questions. It is vital that all Charities take this opportunity to
consider how to complete the AIS.
The AIS will be available on the ACNC Register and we see this
as an opportunity to publicly reflect the mission and activities of
your organisation as well as an opportunity to consider as a
Charitiy how you are working towards your mission and goals.
2014 AIS Consultation Paper Released
On 13 March 2013, the ACNC released its consultation paper on
the 2014 AIS. The consultation paper can be
Key areas of the 2014 AIS to be considered are:
All Charities excluding Basic Religious Charities will have to
provide some financial information through the AIS.
Small Charities can opt to complete their information on a cash
or accrual basis.
The National Standard Chart of Accounts (SCOA) has been
released and forms the basis of classification of financial items
on the AIS
The consultation is also seeking feedback on the disclosure of
the following matters in the AIS:
Related party transactions
ACNC assistance with financial reporting
It is clear from the consultation that the matters to be
addressed on the AIS are far broader than that originally proposed
in the initial consultation in December 2011. Whilst we recognise
the need to collect data and information on the Sector,
consideration needs to made regarding the ability to collect and
accurately record this information so early in the regulatory
The ACNC is using multiple channels to gather feedback on this
consultation and there is an online survey to provide feedback as
well as a formal submission process. The submissions will close on
26 April 2013 and Moore Stephens will be making a
submission on behalf of the Sector. Email us at firstname.lastname@example.org
to let us know your thoughts on the AIS.
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