The AICD supports the intention of the ACNC to simplify and clarify the questions asked in the AIS, and improve the collection process for charities. Our submission noted two key matters, as follows:

  • Much of the rationale for change related to data collected for the 2014 reporting period. However, significant changes were made in the 2016 AIS and the benefit of these changes have not had time to fully be realised by preparers of the AIS, the ACNC, researchers and the broader public; and

  • The AICD is concerned that not all the amendments proposed relate to ‘recognised assessment activities’.

For more information on the above matters and our response to the detailed questions, refer to the full submission.