Ability to create custom plug-ins via SDK or API      --- NO
Simple annual budget      --- YES
Transactions audit report      --- YES you can see all transactions posted.

Do your own work finding the references by hunting around the site, or better still, use the software demo and verify the functions you're interested in - it's a bit much to ask other to do this for you.

I have been asked by a volunteer group from a non-profit organization to identify freeware accounting solutions that provide book keeping abilities and allow for building a custom functionality on top of them. Each solution is to be evaluated against the same set of criteria. Below is the list that I compiled for FrontAccounting. Please review and correct me where I am wrong (please point me to the URL that describes functionality that I though is absent from the tool). Thank you - we appreciate your help!

         Front Accounting     
Freeware      --- YES
    
With additional fee, upgraded/additional features are available      --- NO
    
Ability to create custom plug-ins via SDK or API      --- YES
    
Online edition available      --- YES
    
Desktop edition available      --- NO
Desktop edition is auto updated    N/A
Desktop edition has a web connector to connect to a web server    N/A
OS supported by Desktop edition    N/A
    
Support available    help manuals and online forums
    
# of user accounts allowed in web edition    unlimited
    
Demo site      --- YES
    
Supports multiple languages      --- YES
    
years of the first and latest releases    2007 - 2009
    
Number of the community developers    2
    
Hosted version available      --- NO
    
Support for multiple OUs      --- UNKNOWN
    
LDAP integration is available      --- NO
Superadmin functionality for managing multiple units/companies exists      --- UNKNOWN
    
QIF/OFX/HBCI file format import      --- NO
    
Reports      --- YES
    
Scheduled Transactions      --- NO
    
Multi-Currency Support      --- YES
    
Simple annual budget      --- UNKNOWN
    
Account Reconciliation      --- YES
    
Schedule Recurring Payment Reminders      --- NO
    
General Ledger, Accounts Receivable and Payable      --- YES
    
Transactions audit report      --- NO