Select from the following the final accounts, that a Not-for-Profit Organisation is not required to prepare.

Cash Flow Statement

The correct answer is Option (3) - Cash Flow Statement.

A Not-for-Profit Organisation is not required to prepare a Cash Flow Statement. The Cash Flow Statement is typically prepared by for-profit entities to provide information about cash inflows and outflows from operating, investing, and financing activities. Not-for-profit organizations focus on the Income and Expenditure Account (similar to an Income Statement in for-profit organizations), Receipt and Payment Account (similar to a Cash Flow Statement for cash transactions), and Balance Sheet.