Annual Reporting

All charitable organisations are legally required to submit an Annual Report

Information Note - Changes to the Annual Report Form

Annual Reporting Frequently Asked Questions (FAQs)

  • How do I submit an Annual Report for my charity?

    You must be logged into MyAccount to file reports and forms on behalf of your charity.

    Sign into your charity’s customer account on the MyAccount Login page.

    Once logged in, scroll to the bottom of the page and click on New Filing beside your charity.

    There will be a pop-out from the right hand side, click on Existing Charity at the top and then click on Start for your charity.

    Details on how to log in and locate the Annual Report form are available in Appendix 1 of the Annual Report User Guide available here.

  • Are schools required to submit an annual report to the Charities Regulator?

    All charitable organisations are obliged to report on their financial activities for the previous year in accordance with section 52 of the Charities Act 2009 by submitting an Annual Report form through the online portal to the Charities Regulator.

    Each February schools are required, in accordance with the Section 18 of the Education Act 1998, to submit annual accounts to the FSSU. In order to facilitate schools, the FSSU has, since 2020, shared the schools’ approved annual accounts with the Charities Regulator. This information is then pre-populated in the Charities Regulator’s annual report form for your school. In order to complete the process, each school must declare that the information is correct and submit the annual report via the online portal on our website.

    If you find information that is incorrect in the pre-populated form, simply correct it on the pre-populated form.  Please inform the FSSU of any corrections you make.

    The steps above are outlined in our helpful infographic here.

    To access your customer account or if you cannot remember your login name or password, you will find instructions in our helpful infographic here.


    Annual Reports outstanding prior to 2019

    Annual report forms are pre-populated for the years 2019, 2020 and 2021. However, annual report forms outstanding prior to 2019 are not pre-populated. If you have not already done so, please input the information required and submit any outstanding annual report forms starting with the oldest.

  • How to do I file an Annual Report for my school?

    You will find instructions on how to login to your customer account and file your annual report in our helpful infographic here.

    To access your customer account or if you cannot remember your login name or password, you will find instructions in our helpful infographic here.

     

  • How do I access my charity’s customer account – MyAccount?

    You need your login name and password to access the charity account.

    Sign into your charity’s customer account on the MyAccount Login page

  • I cannot remember my Login Name and/or my Password, can you help?

    You need your login name, password and access to the email address linked to your customer account to access the customer account.

    Your Login Name was created when the customer account was set up. Your Login Name can be an email address or simply a name.

     

    If you cannot remember your Password, click the ‘Forgot Password’ link on the MyAccount Login page.

    Then enter the Login Name for your customer account.

    We will send you an email with instructions to change your password.

    This link will only work if you have provided a valid Login Name and have access to the email address linked to your customer account.

    Important: If you do not receive an email from us, you may not have provided the correct Login Name linked to your customer account.

     

    If you cannot remember your Login Name, click the ‘Forgot Password’ link on the MyAccount Login page.

    Then click ‘Forgot Login Name’ and enter the email address linked to your customer account.

    This link will only work if you know and have access to the email address linked to your customer account. We will send you an email with the list of Login Names registered on this email address.

    Important: If you do not receive an email from us, you may not have provided the correct email address linked to your customer account.

     

     

    If you cannot remember your login details and/or you cannot access the email address linked to your customer account, you will need to create a new user account by clicking on Create Account link.

    An email will then be sent to the email address you have provided. This email contains a verification link.

    When you have verified your new customer account, you should file an Authorised Filer form to access your charity’s account.

     

    Once logged in to your new customer account, click on Start New Filing.

    There will be a pop-out from the right hand side, click on Existing Charity at the top.

    Then enter your Registered Charity Number in the Search for a Charity bar.

    You can then file an Authorised Filer form on behalf of the charity.

     

    You must upload a letter of authorisation on the charity’s headed paper, signed by at least one current charity trustee, registered with the Charities Regulator. Please note, we do not accept digital signatures e.g. typed signatures.

    You can review the information on the Register of Charities, including registered charity trustees, by clicking here and searching for the charity.

    Suggested wording for the letter of authorisation is available on page 3 of the user guide here.

     

    Note: Submitting the authorised filer form does not give you immediate access to the charity’s account. This form will be verified by the Charities Regulator and we will tell you when you can access your account. The processing of this form may take 1-2 working days. We will send you an email to let you know when we have granted you access to the charity’s account. The authorised filer can then begin filing your annual report or updating your charity’s details.

    The next time you login to MyAccount, you will see the charity listed under 'Manage My Charity' on your dashboard.

  • I have logged into MyAccount but cannot access any forms including the Annual Report. What am I doing wrong?

    a) If you have never accessed your customer account in our new IT system:

    You will need to update your contact information in My Profile before you can submit forms for the first time.

    Click on this symbol at the top right of the screen, and click on My Profile.

    Click the Edit button and fill in the First NameLast Name, and Phone Number.

    Click on Save and then return to the Dashboard.

    You will now be able to access any forms to manage your charity including the Annual Report form.

    or

    b) Your MyAccount is not linked to your charity:

    You will need to file an Authorised Filer form to access and file submissions on behalf of the charity.

    Once logged in, click on Start New Filing.

    There will be a pop-out from the right hand side, click on Existing Charity at the top.

    Then enter the Registered Charity Number you wish to file for in the Search for a Charity bar.

    You can then file an Authorised Filer form on behalf of the charity.

    A letter of approval signed by at least one Charity Trustee currently listed on the Register of Charities must be uploaded with this form – see page 3 of the user guide here.

  • Why do I need to submit an Annual Report for my charity?

    Under the Charities Act 2009, every charity registered in the State must provide an Annual Report to the Charities Regulator.

    Please see the Submitting Annual Reports section below.

    To see the User Guide for the Annual Report form click here.

  • Do I need to upload any documents with my Annual Report?

    You may wish to upload a copy of your accounts when you are submitting your Annual Report – however this is not mandatory at this time.

    If you do, please ensure they are in PDF format and less than 5mbs in size.

  • Why can’t I write more to describe my charity’s activities?

    This section is limited to 500 words – if you wish to add more information do so by uploading a PDF as an optional attachment in the Documents section of the form.

  • Do I have to update or reconfirm my Charity Trustees as part of the Annual Report?

    No, there is no requirement to update or reconfirm your charity trustees as part of your annual report.

    However, you are required to keep your charity’s details including changes of Charity Trustees up-to-date and accurate. You should update your Charity Trustees as the changes occur within your charity.

  • I am working on behalf of a charity but do not have access to MyAccount. How can I file an Annual Report or other forms for this charity?

    You will need to create a user account by clicking on Create Account if you do not already have a customer account (MyAccount).

    Once logged in, click on Start New Filing.

    There will be a pop-out from the right hand side, click on Existing Charity at the top.

    Then enter the Registered Charity Number you wish to file for in the Search for a Charity bar.

    You can then file an Authorised Filer form on behalf of the charity.

    A letter of approval signed by at least one Charity Trustee currently listed on the Register of Charities must be uploaded with this form – see page 3 of the user guide here.

  • My charity has changed its next Financial Year End date, how do I update my charity’s account?’

    You must be logged into MyAccount to update your charity’s Financial Year End date.

    You should file a Change in Financial Year End form.

    When you change your financial year-end it may affect your next annual report to the Charities Regulator as there must be continuous annual reporting i.e. there can be no gaps.

    To see the User Guide for this form click here.

    Please note, you should open a new Annual Report form once you are notified that the charity’s Financial Year End has been changed. Do not submit any existing draft Annual Report forms as these will undo any change to your Financial Year End.

  • I made a mistake in the annual report, can I correct it?

    Yes. However, you do not have access to the annual report once it has been submitted and registered on our system so you will be unable to edit the report or add any documents. You should contact the Charities Regulator to request the return of the report. You will be contacted directly when the annual report is available for you to access and edit.

  • How do I update my Charity Trustees?

    You must be logged into MyAccount to update your Charity Trustees.

    You should file a Maintain Trustees, Connections and External Advisors form.

    Use this form to update, add or remove charity trustees, or to update information relating to connections and external advisors.

    To see the User Guide for this form click here.

    This form will appear blank. It is recommended that you start with the ‘Delete Trustee’ section of the form. You can use the same form to make all changes to your board of charity trustees.

    Please note, a full residential address (including Eircode) is required for each trustee. You can enter the address or Eircode in the Search Address bar and then click the result to autofill the address.

  • What financial information do I need to submit with my annual report?

    Income and Expenditure

    The Charities Regulator requires that you enter the figures in the annual reporting form for:

    • total income (with a breakdown between different categories of income)
    • expenditure on wages and salaries
    • other expenditure.

    Once this information is entered in the form by the filer, the form will automatically populate with a total Income figure, a total expenditure figure, and a Surplus/(Deficit) figure.

    The Total Income figure and Total Expenditure figure will be visible on the public Register of Charities.

    Liabilities and Assets

    The Charities Regulator also requires that you input in the figures in the annual reporting form for

    • cash at the bank and in hand,
    • other asset
    • total liabilities the form 

    Once this is inputted in the form by the filer, the form will automatically populate with a total assets figure and net assets/(liabilities).

    The calculation of these figures on an automatic basis will provide a simple visual check for the filer that the figures that have been entered on the Annual Report match the financial statements of the charity ensuring that figures are accurately reported.

    The information provided will be visible on the public Register of Charities in addition to the Total Income and Total Expenditure figures.

    This assists the Charities Regulator and the public to better understand the financial situation facing individual charities and the wider charities sector in line with the principle of transparency and accountability.  The availability of this information also enables the Charities Regulator to enhance its risk profiling capabilities, which enables us to provide improved guidelines and assistance to charities.

    This information will be readily available from the financial statements prepared by the charity and does not require additional work to be done.

    For more information on the changes to the annual reporting form please read our guidance document here https://www.charitiesregulator.ie/media/2329/annual-reporting-information-note-final.pdf

  • What information do I need to submit about my charity’s employees?

    Charities, in the annual reporting form, will be asked to provide the actual number of full time and part time employees engaged by the charity in the reporting period, and this information will be visible on the public Register of Charities.

    For your information

    1 full time employee means an employee who works 52 weeks in the reporting period

    A part-time employee means anyone who works less than a comparable full time employee.

    For more information on the changes to the annual reporting form please read our guidance document here https://www.charitiesregulator.ie/media/2329/annual-reporting-information-note-final.pdf

  • What information do I need to submit about my charity’s volunteers?

    Charities, in the annual reporting form, will be asked to provide the number of volunteers they have in the reporting period and complete a band to capture this information more generally e.g. in bands 1-9, 10-19, 20-49 etc.

    For more information on the changes to the annual reporting form please read our guidance document here https://www.charitiesregulator.ie/media/2329/annual-reporting-information-note-final.pdf

  • What information does the Charities Regulator require about audit opinions?

    Audit opinions, where applicable, are an important part of reporting on a charity’s activities in the previous financial period.  Charities indicate in the Annual Report Form whether their financial statements have been audited, and if so, what type of audit opinion was provided by the auditors. The provision of this information allows the Charities Regulator to determine the total number of charities that are audited each year, and also monitor the type of audit opinions that charities receive. This information will not be visible on the public Register of Charities. 

    For more information on the changes to the annual reporting form please read our guidance document here https://www.charitiesregulator.ie/media/2329/annual-reporting-information-note-final.pdf

  • What information does the Charities Regulator require for international transfers of funds?

    The Financial Action Task Force (FATF), of which Ireland is a member, is an inter-governmental global money laundering and terrorist financing watchdog that produces recommendations and standards to ensure a co-ordinated global response to crime.  Charities have been specifically referenced by FATF as organisations which are at risk of being used for the purposes of money laundering or terrorist financing.  In order to provide increased transparency around the activities of charities and to enhance Ireland’s reporting to FATF by capturing the levels of international transfers of funds by charities in Ireland, the following questions are required to be addressed in the Annual Report for charities: 

    • The total income received by the charity from outside the State during the financial period to which the annual report relates – provide figure.
    • A listing of countries from which income was received (selected from a drop down list).
    • Total funds spent or transferred outside the State by the charity during the financial period to which the annual report relates – provide figure.
    • A listing of countries to which funds were transferred (selected from a drop down list).
    • The methods used to transfer funds outside the State, if relevant e.g. bank based in the State, An Post, online, cash etc. 

    For more information on the changes to the annual reporting form please read our guidance document here https://www.charitiesregulator.ie/media/2329/annual-reporting-information-note-final.pdf

What is the Annual Report?

A charity’s Annual Report describes its activities and financial affairs for the preceding twelve months. The contents of the report are published in the online Public Register of Charities and help to inform the donors and the general public of:

  • What your charity has done over the last 12 months to further each of its charitable purposes
  • Who your charity has helped
  • How your charity raised and spent funds  
  • Where the benefits of your charity’s work were felt

Aside from complying with the law, submitting an Annual Report provides charities with an excellent opportunity to showcase the good work that they do and to demonstrate their commitment to good governance, transparency and accountability.

Submitting Annual Reports

Every charity registered in the State must provide an Annual Report to the Charities Regulator.

It is the responsibility of Charity Trustees to ensure that their charity submits accurate Annual Reports on time - failure to do so could lead to the Charities Regulator taking enforcement action.

Please note that annual activity reports submitted will be published on the public Register of Charities.  Accounts for companies registered with the Companies Registration Office will also be made available on the public Register of Charities.  

What information is required for the Annual Report?

Activities: You will need to describe your charity’s activities during the reporting period.  Particular care should be taken to demonstrate that your charity has undertaken activities in furtherance of its charitable purposes.  For example, a charity with the purpose ‘the prevention or relief of suffering of animals’ should make clear from the description of their activities that they are actively and exclusively pursuing this purpose.  Where a charity has more than one charitable purpose, it should be able to demonstrate the pursuit of each purpose.

You will also be asked to indicate the section(s) of society that has benefited from your charity’s work, the number of people that have volunteered with your charity during the year and the number of staff employed by your charity.

Financial: You will be required to provide us with details of your charity’s gross income and expenditure.  This includes the sources of your charity’s income and how much your charity has spent on staff costs over the year.

Documents: You may wish to upload a copy of your accounts when you are submitting your annual report.  If so, please ensure they are in PDF format and less than 5mbs in size.  

Schools: Some of the information required in the Annual Report form for schools has been pre-filled – for more details please see the Schools Annual Report user guide.

 Please note:

  • the Charities Regulator may, in some circumstances, require additional information or documents.
  • annual activity reports & accounts submitted will be made available on the Public Register of Charities.  

How do I submit my charity's Annual Report?

Annual Reports are submitted via your charity’s online Charities Regulator account.

When is my Annual Report due?

Ten months after your charity’s financial year-end date.  For example, if your charity’s financial year-end date is 31 December, the Annual Report is due before 31 October.