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Your association must comply with the law when you prepare your financial statements and reports.

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We have 3 different reporting levels that your association will fit into. Your association only needs to satisfy 1 of these criteria to qualify as Level 1.

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Your association only needs to satisfy 1 of these criteria to qualify as Level 2. Current assets are only those assets that easily convert into cash. Total revenue is your total income during the last financial year before any expenses are deducted.

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Whether you need to appoint an auditor or verifier will depend on your reporting level. Depending on what your association does, you may need to fulfil other requirements too.

Find out more about auditing. You must appoint a suitable person to audit your financial statements. You must appoint a suitable person to audit or verify your financial statements.

You must complete a full audit if your association is required to do so under another law, including the:. In all other cases, verification is enough unless your members specifically want an audit done. The verifier must view your financial statements. If they are satisfied, they will provide a written statement:. Your president or treasurer will need to verify your financial statements.

We have published a Smart business guide for incorporated associations.

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Please use our complaints and compliments form. Skip links and keyboard navigation Skip to content Use tab and cursor keys to move around the page more information. For Queenslanders Business and industry. Queensland Government home For Queenslanders Your rights, crime and the law Laws, regulated industries and accountability Queensland laws and regulations Associations, charities and not for profits Incorporated associations Financial responsibilities for incorporated associations Making your association annual report.

Global Alert Summary - Double lined alert. Global Alert summary - Single lined alert. Laws Right to information RTI is governed by two main pieces of legislation: Incorporated associations guide We have published a Smart business guide for incorporated associations. Download or print the guide for details about running an association. Last updated 30 June Facebook Twitter LinkedIn More.

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Is your feedback about: Financial responsibilities for incorporated associations Making your association annual report Lodging your association annual return Appointing an auditor or verifier Keeping your association records.

For Queenslanders Transport and motoring Employment and jobs Homes and housing Education and training Community support Health and wellbeing Emergency services and safety About Queensland and its government Parents and families People with disability Seniors Aboriginal and Torres Strait Islander peoples Youth Environment, land and water Your rights, crime and the law Recreation, sport and arts. Your association must satisfy both of these criteria to qualify as Level 3.

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