RG 68 New financial reporting and procedural requirements
Issued 1 November 1998
Updated 24 December 1998, 1 April 1999, 6 October 1999, 20 July 2004, 22 December 2005, 26 March 2007
The purpose of this guide is to clarify some of the accounting-related requirements introduced by the Company Law Review Act 1998 and the Managed Investments Act 1998. The matters discussed in this guide relate to the following areas:
- the financial reporting and audit requirements;
- the share capital requirements for companies;
- the meeting requirements for public companies; and
- the annual return requirements.