Set up a charity

Once you have registered your charity with the Charity Commission for Northern Ireland, you are legally required to report your charity’s finances, resources and activities.

Registered charities must submit a report through the annual reporting programme. It must include the charity's:

• accounts
• trustees’ annual report
• report from independent examiner/auditor (if required)

Usually, registered charities must submit an annual monitoring return for their first full financial year following their registration date. However, following the Charities Act (Northern Ireland) 2022, the annual reporting rules for some charities have changed.

The Act created differing annual reporting requirements for charities. They vary for those registered before and after May 2019.

For further information, see the Charity Commission’s guidance on annual reporting by charities – when you must submit your charity’s accounts and reports.