Organizations listed under the Foreign Contribution Regulation Act must hold different records under the head office of the FC and give a report in the prescribed template to the Ministry along with the audited report of records of the previous year. Any company obtaining foreign donations is expected to have a certificate from a CA. The certificate to be issued by the CA is offered in the form FC-6. In addition to this document, the audited Balance Sheet, Revenue & Expense Statement and the collection and payment account statement, together with the certification and verification approved by the Chief Functionary, will also be issued.

The return is to be submitted for each financial year (1st April to 31st March) within 9 months of the end of the year, i.e. by 31st December of each year. The filing of a ' 0 'refund, even though no international donation is received / used throughout the year, is compulsory. The report shall be issued in the specified form FC–6 accordingly followed by the balance sheet and the revenue and expenditure statement approved by the Chartered Accountant. On the grounds of the appropriate accounts and receipts, the chartered accountant is expected to report the following:

• the amount of the international donation received at the start of the year.
• the foreign contribution received during the year
• the expended amount of the foreign contribution at the close of the year
• certifies that the organization has held the foreign contribution account and documents of the foreign contribution throughout the way stated in the Foreign Contribution (Regulation) Act, 2010.
• the details contained in the certificate and the balance sheet used, the declaration of  income and expense and the declaration of receipt and payment are accurate.