RG 22 Directors’ solvency declaration

Issued 29 March 2023

This guide is for directors and auditors, and their advisers. The objectives of this guide are to:

  • explain the requirements for the directors’ solvency declaration under s295(4)(c) and s303(4)(c) of the Corporations Act;
  • outline the obligations of directors when making the declaration on the solvency of an entity; and
  • outline the obligations of the auditor in relation to the directors’ solvency declaration.

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Last updated: 15/06/1992 12:00