---
title: "Board or committee resolution approving the ACNC Annual Information Statement and annual financial report, with reporting checklist"
url: "https://ailawframework.com/precedents/not-for-profit-charities-and-associations/board-resolution-approving-acnc-annual-information-statement"
type: "precedent"
site: "AI Law Framework"
id: "a35-board-resolution-approving-acnc-annual-information-statement"
area_id: "A35"
kind: "form"
ai_level: "yellow"
version: 1
task_ids: ["A35-T1-R9", "A35-T1-R8"]
law_stated_as_at: "2026-10-18"
---

# Board or committee resolution approving the ACNC Annual Information Statement and annual financial report, with reporting checklist

> Minute and resolution for a registered charity’s responsible persons approving the Annual Information Statement and financial report, confirming charity size and review or audit, authorising submission by the due date,…

Canonical page: https://ailawframework.com/precedents/not-for-profit-charities-and-associations/board-resolution-approving-acnc-annual-information-statement  
Law stated as at: 2026-10-18

Site index for agents: https://ailawframework.com/llms.txt

Minute and resolution for a registered charity’s responsible persons approving the Annual Information Statement and financial report, confirming charity size and review or audit, authorising submission by the due date, and linking state lodgement.

## Key facts

- Kind: Form. A form to complete, or a guide to completing an official one.
- Practice area: [Not-for-Profit, Charities & Associations](https://ailawframework.com/precedents/not-for-profit-charities-and-associations.md)
- Jurisdictions: Australia, New South Wales
- AI level: Yellow. AI can help in set ways. A lawyer checks specific points before use.
- Law stated as at: 2026-10-18
- Status: Maintained. Checked on 2026-10-18 against the 3 authorities it cites, for Australia and New South Wales.

## When to use it

Use each year before a registered charity submits its Annual Information Statement in the ACNC Charity Portal, so that the responsible persons have approved what is submitted. For an incorporated association, use it with the AGM steps for state lodgement.

## Used for these tasks

- [Draft the narrative for an annual charity information return](https://ailawframework.com/practice/not-for-profit-charities-and-associations.md#A35-T1-R9)
- [Draft board-governance materials against the charity standards](https://ailawframework.com/practice/not-for-profit-charities-and-associations.md#A35-T1-R8)

## How AI may be used

AI may fill the resolution from the draft AIS and accounts and cross-check figures; the responsible persons approve the statement and the treasurer or adviser confirms size, figures and the reviewer or auditor.

**AI may:**

- Fill the charity’s name, ABN, reporting period, due date and the reviewer or auditor’s details from the file
- Cross-check the revenue and other figures in the draft AIS against the financial report and list any mismatch
- Work out the charity size from the revenue figure and the review or audit requirement, for the treasurer to confirm

**AI must not:**

- Must not write the activities narrative, beneficiary or program descriptions that are submitted to the ACNC
- Must not certify figures, classify revenue or decide charity size
- Must not submit anything in the Charity Portal

**The lawyer checks:**

- The figures in the AIS match the financial report approved at the same meeting
- The charity size uses revenue for the reporting period, and the financial report has been reviewed or audited as the size, the governing document and any grant agreement require
- The due date is right for this charity’s reporting period, or an extension was requested before it fell due
- For an incorporated association, the state AGM and lodgement steps are diarised and consistent with the ACNC timetable

## Authorities

- [ACNC, Annual Information Statement due dates (due within six months of the end of the reporting period; 2026 AIS for 1 July to 30 June years extended to 31 January 2027; extension requests)](https://www.acnc.gov.au/for-charities/annual-information-statement/annual-information-statement-due-dates)
- [ACNC, Charity size (small under $500,000, medium $500,000 to under $3 million, large $3 million or more in annual revenue; review or audit requirements)](https://www.acnc.gov.au/tools/topic-guides/charity-size)
- [Associations Incorporation Act 2009 (NSW) ss 42 to 49 (Tier 1 and Tier 2 associations; financial statements, audit, submission to the AGM and lodgement)](https://legislation.nsw.gov.au/view/html/inforce/current/act-2009-007)

## Full text and drafting notes

The full text and the drafting notes are not part of this public page. Signed-in firm accounts can read them at https://ailawframework.com/precedents/not-for-profit-charities-and-associations/board-resolution-approving-acnc-annual-information-statement and through the signed-in MCP connector https://ailawframework.com/mcp/firm.

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*