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.

Through the annual reporting programme, registered charities must submit a report that includes 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.

As a result of the Act, there are differing annual reporting requirements for charities registered before and after the end of 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.