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388 Copy of financial statements and reports

form – 388

Purpose

Use Form 388 with the annual financial statements and reports lodged by public, large proprietary and small proprietary foreign-controlled companies, and registered schemes. It is also used by companies (not schemes) to notify us of appointing an auditor.

How to lodge this form

Lodge online

You can complete and lodge the form online in the relevant portal.

     

Lodge by post

Not applicable.

Fees

Applicable fees

Form  Fee
388A Public company or disclosing entity No fee
388B Registered Scheme No fee
388C supplementary (company) No fee
388D supplementary (registered scheme) No fee
388H Large Proprietary company that is not a disclosing entity No fee
388I Small proprietary company that is controlled by a foreign company No fee
388J Small proprietary company or small public company limited by guarantee that is requested by ASIC to prepare and lodge statements and reports No fee
388K Trust (disclosing entity) {DE1}
388L Tier 2 public company limited by guarantee No fee

Late fees

  • {Late01} for up to one month late.
  • {Late02} for over one month late.

Lodging period

  • Disclosing entities and managed investment schemes - 3 months after the end of financial year.
  • All other companies required to lodge statements and reports - 4 months after the end of financial year. Small proprietary companies and small public companies limited by guarantee can be directed to report to ASIC under s294 and s294B respectively, the lodgement period will be included in the direction.
  • Reports amended after lodgement with ASIC - 14 days after amendment.

Related information

Legislative references

  • Section 294 of the Corporations Act 2001
  • Section 294B of the Corporations Act 2001
  • Section 295 of the Corporations Act 2001
  • Section 298-301 of the Corporations Act 2001
  • Section 307 of the Corporations Act 2001
  • Section 308 of the Corporations Act 2001
  • Section 319 of the Corporations Act 2001
  • Section 321 of the Corporations Act 2001
  • Section 322 of the Corporations Act 2001
  • Corps Regulations 2001\1.0.08
  • Corps Regulations 2001\2M.3.01
  • Corps Regulations 2001\2M.3.03

Related forms

5137 Notification of appointment of scheme auditor

Further information