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To assist organisations impacted by COVID-19 coronavirus, licence holders whose annual financial statements are due for lodgement between 31 March 2020 and 30 August 2020 now have until 30 September 2020 to submit the required documents with Consumer Protection.
A licence holder must keep accurate records of its charitable collections activities. These collection records must include:
A financial report must be prepared each year that includes an income and expense (or profit and loss) statement and a balance sheet.
The requirement to complete a review or audit of the financial report depends on the licence holder’s reporting category.
These categories are determined by the licence holder’s annual revenue (the total amount of money received through its activities during a financial year):
The audit and review requirements for each category are as follows:
The audit or review of a medium or large charity’s financial report must be conducted by an independent person who is a:
The following information is required to be lodged with Consumer Protection within six (6) months after the end of a licence holders financial year:
The information can be lodged by email to email@example.com.
Licence holders who are also registered charities with the Australian Charities and Not-for-profits Commission (ACNC) are not required to submit an annual financial return to Consumer Protection or provide copies of financial reports.
To be eligible for this exemption registered charities must lodge their annual information statements (AIS) with the ACNC and enter their WA charitable collections licence number (fundraising licence number) in the AIS form.
Please note that failure to lodge the Annual Financial Return or meet the ACNC reporting requirements (if applicable) may result in a licence being revoked.