Charities & Social Enterprise Northern Ireland

Report annually to the Charity Commission for Northern Ireland

How to complete your Annual Monitoring Return and file accounts with CCNI. Covers the 10-month filing deadline, accounts basis by income band, and whether you need an independent examination or a full audit.

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Every charity registered with the Charity Commission for Northern Ireland must submit an Annual Monitoring Return (AMR) each year, together with accounts, a trustees' annual report, and an examiner's or auditor's report. The deadline is 10 months after the end of your financial year, starting with your first full financial year after registration.

The accounts basis you use, and the level of external scrutiny required, both depend on your charity's gross income for the year.

Accounts basis and scrutiny thresholds

Northern Ireland's thresholds for accruals accounts, independent examination, and statutory audit are set by income band, and are lower than the equivalent thresholds in England and Wales.

Preparing your accounts

Non-company charities with gross income up to £250,000 can choose either receipts and payments accounts or accruals accounts. Charitable companies, and any charity with gross income over £250,000, must prepare accruals accounts.

Receipts and payments accounts record money received and paid out over the year, plus a statement of assets and liabilities at the year end. They are simpler to prepare and do not usually need an accountant.

Independent examination versus audit

Most Northern Ireland charities need an independent examination rather than a full audit.

  • Gross income up to £250,000: you can choose your own independent examiner.
  • Gross income between £250,001 and £500,000: your independent examiner must come from the professional bodies listed in section 65(4) of the Charities Act (Northern Ireland) 2008.
  • Gross income over £500,000: you need a full statutory audit under section 65(2) of the Act, carried out by a registered auditor.

Submit your Annual Monitoring Return

  1. 1

    1. Determine your accounts basis and scrutiny level

    Check your gross income for the year against the thresholds above to work out which accounts basis applies and whether you need an examiner from the section 65(4) list, an examiner of your choice, or a full audit.

  2. 2

    2. Prepare your accounts

    Prepare accounts on the applicable basis, matching your registered financial year end. Include a trustees' annual report covering how you met the public benefit requirement.

  3. 3

    3. Arrange your examination or audit

    Engage an independent examiner or auditor as required by your income band. Their report must be complete before you file.

  4. 4

    4. Log in to My charity login (Online services)

    Use your charity number and password to access CCNI's online reporting service.

  5. 5

    5. Complete and submit the Annual Monitoring Return

    Answer the AMR questions about your activities, governance, and finances during the year, then upload your accounts, trustees' annual report, and examiner's or auditor's report.

  6. 6

    6. Submit within 10 months of your year end

    The deadline is 10 months after your financial year end. CCNI sends reminder emails the day after your year end, 3 months before the deadline, and 1 month before the deadline.

Penalty risk

Consequences of late or missing returns

Penalty: Publication as late or outstanding on the public register
CCNI flags each charity's Annual Monitoring Return status - on time, late, or outstanding - on the public register. Persistent failure to report is a governance failing that can trigger a CCNI inquiry under the Commission's protective powers.

Enforced by: Charity Commission for Northern Ireland

Applies when: Return not submitted within 10 months of year end

How to avoid:

Contact CCNI before your deadline if you expect to miss it. Persistent late or missing filing is itself a trigger for regulatory scrutiny.

What next

If you are approaching your first Annual Monitoring Return after registering, put the 10-month deadline and your accounts basis in your governance calendar now. If a trustee governance issue comes up during the year - a conflict of interest, a serious incident, or a concern about a trustee's conduct - see the related guide on trustee duties and CCNI enforcement.

Related Guvnor guides

Official guidance