Content Summary

Charities form one distinct subset of not-for-profits (NFPs). The legal meaning of charity includes:

  • the charitable purposes of relieving poverty, sickness or the needs of the aged
  • advancing education
  • advancing religion
  • advancing other purposes beneficial to the community, such as:
    • providing not-for-profit childcare services
    • advancing arts and culture
    • health
    • promoting animal welfare 
    • protecting the environment.


Guides to assist charities and their financial motives.

This guide informs charities and their advisers on their financial reporting and assurance obligations under Australian legislation and regulations.

This guide outlines various CPA Australia and other online resources to help employees, volunteers and board members of NFP organisations and charities understand key reporting and assurance obligations.

Library resources

The following titles are available for members to borrow from the CPA Australia library. You’ll need an online account with us to access these resources.

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