Skip to main content

Audit relief for proprietary companies

regulatory guide – 115

Issued 19 June 2020

This guide is for certain proprietary companies and their auditors.

It explains:

  • the relief that we give to proprietary companies under ASIC Corporations (Audit Relief) Instrument 2016/784 from the requirement to have a financial report audited under the Corporations Act 2001 (Corporations Act); and
  • the individual relief that we may give to proprietary companies on a case-by-case basis under s340 of the Corporations Act.

Download RG 115 (PDF 293 KB)