Corporate governance
The regulatory index is a subject matter index that will help you find ASIC regulatory documents and legislative instruments by topic.
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Find out more about the regulatory index or see related information at:
- ASIC > For business
- ASIC > Regulatory resources > Corporate governance
Starting a company
Related information
- ASIC > For business
- Regulatory index topic: Australian companies: Starting a company
New ID requirement for directors
Company directors need to verify their identity as part of a new director identification number (director ID) requirement. A director ID is a unique identifier that a director will apply for once and keep forever. Find out more at our Director ID information page.
Running a company
This section contains:
- Annual review
- Audits
- Change of details
- Constitutions and replaceable rules
- Continuous disclosure
- Directors' and other officers' obligations
- Disputes
- Duty to prevent insolvent trading
- Employee redundancy funds
- Executive remuneration
- Fees
- Forms
- Meetings
- Members
- Registers and record keeping
- Reporting to shareholders, including financial reporting
- Solvency declarations
- Superannuation
- Whistleblower policies
Annual review
INFO 3 Annual statements
INFO 10 ASIC initiated deregistration of a company
Audits
RG 43 Accounts and audit relief
RG 115 Audit relief for proprietary companies
INFO 62 Removal of an auditor under the Corporations Act 2001
REP 437 Response to submissions on CP 209 Resignation, removal and replacement of auditors: Update to RG 26
Related information
Regulatory index topic: Financial reporting
Regulatory index topic: Auditors
Change of details
INFO 5 Application for suppression of residential address
INFO 7 Changes to your company
INFO 15 Cancellation of shares
INFO 16 Changing a company name
INFO 17 Changing a financial year
INFO 18 Changing company type
INFO 56 Reduction in share capital
Related information
Home > For business > Running a company > Company officeholder duties
Constitutions and replaceable rules
INFO 23 Constitution and replaceable rules
INFO 63 Replaceable rules outlined
Related information
ASIC > For business > Registering a company > Steps to register a company > Constitution and replaceable rules
Continuous disclosure
RG 95 Disclosing entity provisions relief
RG 25 Takeovers: False and misleading statements
RG 62 Better disclosure for investors
RG 73 Continuous disclosure obligations: infringement notices
INFO 50 Notifying a market operator about directors’ interests in company securities
Directors' and other officers' obligations
RG 9 Takeover bids
RG 22 Directors’ statement as to solvency
RG 24 Disclosure of directors’ interests — unissued shares
RG 64 Failure to lodge documents
RG 76 Related party transactions
RG 193 Notification of directors' interests in securities—listed companies
RG 198 Unlisted disclosing entities – Continuous disclosure obligations
RG 217 Duty to prevent insolvent trading: Guide for directors
RG 247 Effective disclosure in an operating and financial review (see 19-208MR)
RG 261 Crowd-sourced funding: Guide for companies
ASIC Corporations (Disclosure of Directors' Interests) Instrument 2016/881
ASIC Corporations (Directors' Report Relief) Instrument 2016/188
INFO 5 Application for suppression of residential address
INFO 7 Changes to your company
INFO 26 Dealing with businesses and companies
INFO 42 Insolvency: A guide for directors
INFO 49 Minimum officeholders
INFO 50 Notifying a market operator about directors’ interests in company securities
INFO 73 The importance of sole company directors/shareholders of having a will
INFO 76 What books and records should my company keep?
INFO 79 Your company and the law
INFO 183 Directors and financial reporting
INFO 203 Impairment of non-financial assets: Materials for directors (see 19-208MR)
INFO 231 Guidance on the duties of directors of mutual companies
REP 486 Sell-side research and corporate advisory: Confidential information and conflicts
REP 555 Cyber resilience of firms in Australia’s financial markets
REP 578 ASIC review of proxy adviser engagement practices
REP 593 Climate risk disclosure by Australia’s listed companies
REP 631 Director and officer oversight of non‑financial risk report
REP 651 Cyber resilience of firms in Australia’s financial markets: 2018–19
Background
Home > For business > Running a company > Company officeholder duties
Home > For business > Closing your company > Deregistration (Winding up companies - Company officers' obligations)
Regulatory index topic: Financial reporting: General financial reporting requirements - Directors' report
Disputes
INFO 162 Disputes between officeholders and / or members of small proprietory companies
INFO 186 Disputes about access to company information
INFO 188 Disputes about your rights as a proprietary company shareholder
INFO 189 Using 'Limited', 'No Liability' or 'Proprietary' in a name
INFO 208 When companies break laws that ASIC does not enforce
INFO 215 Companies limited by guarantee - Disputes about members' rights
Duty to prevent insolvent trading
RG 217 Duty to prevent insolvent trading: Guide for directors
Employee redundancy funds
ASIC Corporations (Employee Redundancy Funds Relief) Instrument 2015/1150 (see 18-285MR and 21-241MR)
Executive remuneration
INFO 245 Board oversight of executive variable pay decisions (updated 15/3/2021 - new title)
Fees
INFO 3 Annual statements
INFO 30 Fees for commonly lodged documents
INFO 37 Late fees
Forms
INFO 57 EDGE
INFO 77 Registered agents
Meetings
RG 44 Annual general meeting – extension of time
RG 68 New financial reporting and procedural requirements
RG 174 Externally administered companies: Financial reporting and AGMs
CO 99/840 Transitional relief and quorum requirements
INFO 17 Changing a company financial year
INFO 22 Passing a company resolution
REP 564 Annual general meeting season 2017
REP 578 ASIC review of proxy adviser engagement practices
REP 609 Annual general meeting season 2018
Members
INFO 47 Members of companies
Institutional investors
RG 128 Collective action by institutional investors
Registers and record keeping
RG 63 Access to debenture and prescribed interest registers
RG 85 Reporting requirements for non-reporting entities
RG 86 Beneficial ownership notices
CO 98/101 Members of companies, registered schemes and disclosing entities who are uncontactable
INFO 76 What books and records should my company keep?
INFO 192 Disputes about company addresses and company mail
INFO 193 Disputes about share registry services
Background
Regulatory index topic: Financial reporting: General financial reporting requirements - Record keeping obligations
Reporting to shareholders, including financial reporting
RG 58 Reporting requirements – Registered foreign companies and Australian companies with foreign company shareholders
RG 174 Externally administered companies: Financial reporting and AGMs
RG 247 Effective disclosure in an operating and financial review
ASIC Corporations (Directors' Report Relief) Instrument 2016/188
INFO 31 Financial reports
INFO 131 Companies limited by guarantee – simplified obligations
Background
Regulatory index topic: Financial reporting
Solvency declarations
RG 22 Directors’ statement as to solvency
Superannuation
Related information
- Home > Regulatory resources > Superannuation funds > Guidance, relief and legislative instruments
- Home > Regulatory resources > Superannuation funds > Super news and reports
Whistleblower policies
21-267MR ASIC calls on Australian CEOs to review whistleblower policies (13 October 2021)
RG 270 Whistleblower policies: see 19-308MR and 19-372MR
INFO 238 Whistleblower rights and protections: see 19-164MR
INFO 239 How ASIC handles whistleblower reports: see 19-164MR
INFO 246 Company auditor obligations under the whistleblower protection provisions: see news item
INFO 247 Company officer obligations under the whistleblower protection provisions: see news item
ASIC Corporations (Whistleblower Policies) Instrument 2019/1146
REP 635 Response to submissions on CP 321 Whistleblower policies
REP 758 Good practices for handling whistleblower disclosures (see 23-046MR)
Financial reporting and audit
This section contains:
- General reporting requirements
- Annual financial report
- Half-yearly financial report
- Concise financial report
- Audit report
- Audit surveillances
- Distribution of financial reports
- Accounting standards
- Deeds of cross-guarantee
- Rounding
- Foreign companies
- Wholly-owned entities
- Parent entities
- Small proprietary companies
General reporting requirements
RG 58 Reporting requirements – registered foreign companies and Australian companies with foreign company shareholders
RG 85 Reporting requirements for non-reporting entities
RG 174 Externally administered companies: financial reporting and AGMs
INFO 31 Financial reports
ASIC Corporations (Stapled Group Reports) Instrument 2015/838
ASIC Corporations (Exempt Proprietary Companies) Instrument 2015/840
ASIC Corporations (Post Balance Date Reporting) Instrument 2015/842
ASIC Corporations (Electronic Lodgement of Financial Reports) Instrument 2016/181
ASIC Corporations (Disclosing Entities) Instrument 2016/190
ASIC Corporations (Wholly-owned Companies) Instrument 2016/785
ASIC Corporations (Extended Reporting and Lodgment Deadlines—Unlisted Entities) Instrument 2020/395
ASIC Corporations (Extended Reporting and Lodgment Deadlines—Listed Entities) Instrument 2020/451
Related information
Home > Regulatory resources > Financial reporting and audit > COVID-19 FAQs
Annual financial report
RG 68 New financial reporting and procedural requirements
RG 95 Disclosing entity provisions relief
RG 115 Audit relief for proprietary companies
REP 21 Report on the review of 2001 & 2002 annual financial reports of South Australian securities dealers
ASIC Corporations (Parent Entity Financial Statements) Instrument 2021/195
Half-yearly financial report
RG 28 Relief from dual lodgment of financial reports
RG 95 Disclosing entity provisions relief
ASIC Corporations (Disclosing Entities) Instrument 2016/190
Concise financial report
RG 68 New financial reporting and procedural requirements
Directors' report
RG 22 Directors’ statement as to solvency
RG 68 New financial reporting and procedural requirements
RG 247 Effective disclosure in an operating and financial review
ASIC Corporations (Directors’ Report Relief) Instrument 2016/188
ASIC Corporations (Rounding in Financial/Directors’ Reports) Instrument 2016/191
ASIC Corporations (Disclosure of Directors' Interests) Instrument 2016/881
INFO 203 Impairment of non-financial assets: Materials for directors
Audit report
RG 22 Directors’ statement as to solvency
RG 34 Auditors’ obligations: reporting to ASIC
RG 43 Financial reports and audit relief
RG 68 New financial reporting and procedural requirements
RG 115 Audit relief for proprietary companies
RG 166 Licensing: Financial requirements
INFO 62 Removal of an auditor of a company
INFO 64 Resignation and removal of auditors of registered schemes or compliance plans
INFO 65 Resignation of an auditor under the Corporations Act 2001
INFO 196 Audit quality - The role of directors and audit committees
INFO 203 Impairment of non-financial assets: The role of directors and audit committee
ASIC Corporations (Audit Relief) Instrument 2016/784
REP 677 Audit inspection report: 1 July 2019 to 30 June 2020
REP 678 Audit quality measures, indicators and other information: 2019–20
REP 679 BDO firms in Australia: Audit inspection report—1 July 2019 to 30 June 2020
REP 680 Deloitte Touche Tohmatsu Australia: Audit inspection report—1 July 2019 to 30 June 2020
REP 681 Ernst & Young Australia: Audit inspection report—1 July 2019 to 30 June 2020
REP 682 Grant Thornton Audit Pty Ltd: Audit inspection report—1 July 2019 to 30 June 2020
REP 683 KPMG Australia: Audit inspection report—1 July 2019 to 30 June 2020
REP 684 PricewaterhouseCoopers: Audit inspection report—1 July 2019 to 30 June 2020
Audit surveillances
Related information
Regulatory index topic: Auditors: Audit surveillances
Distribution of financial reports
RG 148 Investor directed portfolio services
RG 174 Externally administered companies: Financial reporting and AGMs
ASIC Corporations (Uncontactable Members) Instrument 2016/187
Accounting standards
RG 68 New financial reporting and procedural requirements
ASIC Corporations (Non-Reporting Entities) Instrument 2015/841
RG 230 Disclosing non-IFRS financial information
Deeds of cross guarantee
INFO 24 Deeds of cross guarantee
ASIC Corporations (Wholly owned Companies) Instrument 2016/785
PF 24 Deed of cross-guarantee
PF 25 Notice of disposal
PF 26 Revocation deed
PF 27 Assumption deed
PF 183 Deed of subordination
Rounding
ASIC Corporations (Rounding in Financial/Directors’ Reports) Instrument 2016/191
Foreign companies
RG 58 Reporting requirements — registered foreign companies and Australian companies with foreign shareholders
RG 68 New financial reporting and procedural requirements
RG 190 Offering securities in New Zealand and Australia under mutual recognition
ASIC Corporations (Foreign Licensees and ADIs) Instrument 2016/186
ASIC Corporations (Synchronisation of Financial Years) Instrument 2016/189
ASIC Corporations (Foreign-Controlled Company Reports) Instrument 2017/204
INFO 32 Foreign companies
REP 520 Response to submissions on CP 248 Remaking ASIC class orders on reporting by foreign entities
Wholly-owned entities
INFO 24 Deeds of cross guarantee
ASIC Corporations (Wholly owned Companies) Instrument 2016/785
PF 24 Deed of cross-guarantee
PF 25 Notice of disposal
PF 26 Revocation deed
PF 27 Assumption deed
PF 183 Deed of subordination
Parent entities
ASIC Corporations (Parent Entity Financial Statements) Instrument 2021/195
CO 13/1050 Financial reporting by stapled entities
ASIC Corporations (Disregarding Technical Relief) Instrument 2016/73
ASIC Corporations (Stapled Group Reports) Instrument 2015/838
Stapled entities
CO 13/1050 Financial reporting by stapled entities
ASIC Corporations (Stapled Group Reports) Instrument 2015/838
Small proprietary companies
INFO 190 Disputes about financial reporting by small proprietary companies
Fundraising
This section contains:
- Overview
- Initial public offerings
- Rights issues
- Share buy backs
- Employee incentive schemes
- Share purchase plans
- Share and interest sale facilities
- Crowd-sourced funding
- Disclosure documents
Overview
ASIC > Regulatory resources > Fundraising
Home > About ASIC > What we do > How we operate > Stakeholder liaison > Corporate Finance Liaison Meetings
Regulatory index topic: Fundraising
Initial public offerings
REP 484 Due diligence practices in initial public offerings
REP 540 Investors in initial public offerings
Attachment to REP 540: Factors that influence retail investors in IPOs (PDF 761 KB)
ASIC Corporations (IPO Communications) Instrument 2020/722
Rights issues
RG 189 Disclosure relief for rights issues
ASIC Corporations (Non-Traditional Rights Issues) Instrument 2016/84
ASIC Corporations (Disregarding Technical Relief) Instrument 2016/73
Share buy backs
RG 110 Share buys backs
Employee incentive schemes
RG 49 Employee incentive schemes
RG 110 Share buys backs
CO 14/978 Employee incentive schemes: Personal offers
CO 14/1000 Employee incentive schemes: Listed bodies
CO 14/1001 Employee incentive schemes: Unlisted bodies
Share purchase plans
RG 125 Share purchase plans
ASIC Corporations (Share and Interest Purchase Plans) Instrument 2019/547
PF 4 Dividend reinvestment schemes
Share and interest sale facilities
RG 161 Share and interest sale facilities
ASIC Corporations (Share and Interest Sale Facilities) Instrument 2018/99
Crowd-sourced funding
RG 261 Crowd-sourced funding: Guide for public companies (17-321MR and 18-314MR)
Attachment to RG 261: Template CSF offer document (DOCX 90 KB)
RG 262 Crowd-sourced funding: Guide for intermediaries (17-321MR and 18-314MR)
REP 657 Survey of crowd-sourced funding intermediaries: 2018–19
Disclosure documents
Regulatory guides
RG 45 Mortgage schemes — improving disclosure for retail investors
RG 46 Unlisted property schemes — improving disclosure for retail investors
RG 53 ASIC guide on the use of past performance in promotional material
RG 55 Disclosure documents and PDS: consent to quote
RG 62 Better disclosure for investors
RG 65 Section 1013DA disclosure guidelines
RG 66 Transaction-specific disclosure
RG 69 Debentures — improving disclosure for retail investors
RG 87 Charitable investment fundraising and school enrolment deposits
RG 94 Unit pricing — guide to good practice
RG 97 Enhanced fee disclosure regulations: Questions and answers
RG 107 Fundraising: Facilitating internet securities offers
RG 156 Debenture advertising
RG 168 Disclosure: Product Disclosure Statements (and other disclosure obligations)
RG 170 Prospective financial information
RG 189 Disclosure relief for rights issues
RG 222 Substantial holding disclosure: securities lending and prime broking (see also 19-193MR and CP 319)
RG 227 Over-the-counter contracts for difference: Improving disclosure for retail investors
RG 228 Prospectuses: Effective disclosure for retail investors
RG 230 Disclosing non-IFRS financial information
RG 231 Infrastructure entities: Improving disclosure for retail investors
RG 232 Agribusiness managed investment schemes: Improving disclosure for retail investors
RG 245 Fee disclosure statements
RG 254 Offering securities under a disclosure document
Information sheets
INFO 99 Disclosure of credit ratings in Australia
INFO 133 Shorter and simpler PDSs
INFO 155 Shorter PDSs: Complying with requirements for superannuation products and simple managed investment schemes
Legislative instruments
CO 11/272 Substantial holding disclosure: securities lending and prime broking (see also 19-193MR and CP 319)
CO 11/1227 Relief for providers of retirement estimates
CO 12/1482 When debentures can be called secured notes
CO 14/1252 Technical modifications to Schedule 10 of the Corporations Regulations
ASIC Corporations (Disregarding Technical Relief) Instrument 2016/73
ASIC Corporations (School Enrolment Deposits) Instrument 2016/812
ASIC Corporations (Charitable Investment Fundraising) Instrument 2016/813
ASIC Corporations (Top-up Product Disclosure Statements Relief) Instrument 2016/1054
ASIC Corporations (Updated Product Disclosure Statements) Instrument 2016/1055
ASIC Corporations (Joint Product Disclosure Statements) Instrument 2016/1056
ASIC Corporations (Disclosure of Fees and Costs) Instrument 2019/1070
ASIC Corporations (Trading Suspensions Relief) Instrument 2020/289
ASIC Corporations (Share and Interest Purchase Plans) Instrument 2019/547
Pro formas
PF 123 Changing a prospectus before issue
Reports
REP 398 Fee and cost disclosure: Superannuation and managed investment products
Winding up companies and insolvent external administration
This section contains:
- Voluntary administration and deeds of company arrangement
- Receiverships and controllerships
- Schemes of arrangement
- Company officers' obligations
- External administrators
RG 174 Externally administered companies: Financial reporting and AGMs
RG 242 ASIC's power to wind up abandoned companies
RG 217 Duty to prevent insolvent trading: Guide for directors
REP 310 Response to submissions on CP 180 ASIC's power to wind up abandoned companies
REP 434 Response to submissions on CP 223: Relief for externally administered companies and registered schemes being wound up—RG 174 update
ASIC Corporations (Externally-Administered Bodies) Instrument 2015/251
INFO 41 Insolvency: A glossary of terms
INFO 42 Insolvency: A guide for directors
INFO 43 Insolvency: A guide for shareholders
INFO 45 Liquidation - A guide for creditors
INFO 46 Liquidation - A guide for employees
INFO 163 Financial reporting compliance by administrators of insolvent public companies
Voluntary administration and deeds of company arrangement
RG 82 External administration: deeds of company arrangement involving a creditors’ trust
INFO 74 Voluntary administration: a guide for creditors
INFO 75 Voluntary administration: a guide for employees
Receiverships and controllerships
RG 14 Receivers—retention of company records
RG 16 External administrators—reporting and lodging
INFO 54 Receivership: a guide for creditors
INFO 55 Receivership: a guide for employees
Schemes of arrangement
RG 60 Schemes of arrangement – s411(17)
RG 142 Schemes of arrangement and ASIC review
Related information
Regulatory index topic: Takeovers and reconstructions: schemes of arrangement
Company officers' obligations
RG 81 Destruction of books
INFO 53 Providing assistance to external administrators: books, records and ROCAP
Related information
Regulatory index topic: Australian companies: Running a company - Directors' and other officers' obligations
External administrators
RG 16 External administrators—reporting and lodging
RG 82 External administration: deeds of company arrangement involving a creditors’ trust
RG 174 Externally administered companies: Financial reporting and AGMs
CP 96 Insurance requirements for registered liquidators
Related information
Regulatory index topic: Liquidators
Deregistration of companies
This section contains:
Company initiated deregistration
RG 64 Failure to lodge documents
INFO 25 Deregistering a company
INFO 78 Winding up a solvent company
ASIC initiated deregistration
RG 64 Failure to lodge documents
INFO 10 ASIC initiated deregistration of a company
Reinstatement
RG 83 Reinstatements
INFO 4 Reinstatement of the registration of a company
Deregistered companies
RG 83 Reinstatements
Related information
Home > For business > Closing your company > Effects of deregistration
Other Australian registrable bodies
Related information
Regulatory index topic: Other entities: Registrable Australian body
Disqualification from managing a corporation
INFO 14 Bankruptcy and personal insolvency agreements
INFO 152 ASIC’s approach to enforcement