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
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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.
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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.
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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.
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4. Log in to My charity login (Online services)
Use your charity number and password to access CCNI's online reporting service.
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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.
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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.
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.
Legal basis
Primary legislation and key regulations
Browse UK legislation (opens in a new tab) legislation.gov.ukOfficial guidance
Register a charity in Northern Ireland with CCNI (opens in a new tab)
The charity test and the Expression of Intent registration process
guvnor.ai
Charity trustee duties and CCNI enforcement in Northern Ireland (opens in a new tab)
Trustee duties and what happens if CCNI opens an inquiry
guvnor.ai
Register a charity with the Charity Commission (opens in a new tab)
Reporting requirements for charities in England and Wales
guvnor.ai
CCNI: Annual reporting (opens in a new tab)
www.charitycommissionni.org.uk
CCNI: Charity reporting and accounting overall summary (ARR01) (opens in a new tab)
www.charitycommissionni.org.uk
Charities Act (Northern Ireland) 2008 (opens in a new tab)
legislation
OSCR: Charity accounting guidance (opens in a new tab)
www.oscr.org.uk