Financial reporting

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General financial reporting requirements

This section contains:

Overview

RG 58 Reporting requirements – registered foreign companies and Australian companies with foreign company shareholders

RG 85 Reporting requirements for non-reporting entities

INFO 31 Financial reports

INFO 183 Directors and financial reporting

INFO 190 Disputes about financial reporting by small proprietary companies

Related information

Home > Regulatory resources > Financial reporting and audit > COVID-19 FAQs

Record keeping obligations

RG 81 External administration: Early destruction of books (see News item 1/8/2023)

RG 175 Licensing: Financial product advisers: Conduct and disclosure

RG 179 Managed discretionary account services

RG 181 Licensing: Managing conflicts of interest

INFO 192 Disputes about company addresses and company mail

Related information

Regulatory index topic: Australian companies: Running a company - Registers and record keeping

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 (see 19-208MR)

ASIC Corporations (Disclosure of Directors' Interests) Instrument 2016/881

ASIC Corporations (Directors’ Report Relief) Instrument 2016/188

ASIC Corporations (Rounding in Financial/Directors’ Reports) Instrument 2016/191 

INFO 203 Impairment of non-financial assets: Materials for directors (see 19-208MR)

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

RG 260 Communicating findings from audit files to directors, audit committees or senior managers

CP 352 Communicating audit findings to directors, audit committees or senior managers (see 21-327MR)

INFO 196 Audit quality – The role of directors and audit committees

ASIC Corporations (Audit Relief) Instrument 2016/784

Related information

Regulatory index topic: Auditors

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

Audit surveillances

Related information

Regulatory index topic: Auditors: Audit surveillances 

Deeds of cross guarantee

INFO 24 Deeds of cross guarantee

Requirements for specific types of entities

This section contains:

RG 43 Financial reports and audit relief

Accountants

ASIC Corporations (Qualified Accountant) Instrument 2016/786 

Australian financial services licensee

ASIC Corporations (AFSL Audit Opinion) Instrument 2015/586

ASIC Corporations (Foreign Licensees and ADIs) Instrument 2016/186

ASIC Corporations (Financial Reporting: Natural Person Licensees) Instrument 2017/307

Related information

Regulatory index topic: Financial services: ongoing licensee obligations

Authorised deposit-taking institutions

ASIC Corporations (Foreign Licensees and ADIs) Instrument 2016/186

Disclosing entity

RG 28 Relief from dual lodgment of financial reports

RG 62 Better disclosure for investors

RG 66 Transaction specific disclosure

RG 68 New financial reporting and procedural requirements

RG 95 Disclosing entity provisions relief

 

Externally administered companies

RG 16 External administrators—reporting and lodging

RG 174 Externally administered companies: Financial reporting and AGMs

Related information

Regulatory index topic: Liquidators 

Regulatory index topic: Australian companies: Winding up companies

Foreign entities

RG 58 Reporting by registered foreign companies and Australian companies with foreign shareholders

RG 68 New financial reporting and procedural requirements

ASIC Corporations (Foreign Licensees and ADIs) Instrument 2016/186

ASIC
Corporations (Foreign-Controlled Company Reports) Instrument 2017/204

ASIC Corporations (Synchronisation of Financial Years) Instrument 2016/189

INFO 32 Foreign companies

REP 520 Response to submissions on CP 248 Remaking ASIC class orders on reporting by foreign entities

Related information

Regulatory index topic: Other entities: Foreign companies

Regulatory index topic: Financial services: Financial service providers - Foreign financial service providers

IDPS and MDAs

RG 148 Investor directed portfolio services

RG 179 Managed discretionary account services

Non-disclosing entities

RG 68 New financial reporting and procedural requirements

ASIC Corporations (Disclosing Entities) Instrument 2016/190

Non-reporting entities

RG 68 New financial reporting and procedural requirements

RG 85 Reporting requirements for non-reporting entities

ASIC Corporations (Non-Reporting Entities) Instrument 2015/841

Parent entities

ASIC Corporations (Parent Entity Financial Statements) Instrument 2021/195 (see CP 338)

[CO 13/1050] Financial reporting by stapled entities

ASIC Corporations (Disregarding Technical Relief) Instrument 2016/73

ASIC Corporations (Stapled Group Reports) Instrument 2015/838

Proprietary companies

RG 115 Audit relief for proprietary companies

ASIC Corporations (Exempt Proprietary Companies) Instrument 2015/840

ASIC Corporations (Audit Relief) Instrument 2016/784

ASIC
Corporations (Foreign-Controlled Company Reports) Instrument 2017/204

Registered schemes

RG 44 Annual general meeting – extension of time

RG 179 Managed discretionary account services

ASIC Corporations (Related Scheme Reports) Instrument 2015/839

ASIC Redundant Class Orders (Amendment and Repeal) Instrument 2015/826

Related information

Regulatory index topic: Funds management

Stapled entities

ASIC Corporations (Financial Reporting by Stapled Entities) Instrument 2023/673 (see News item 5/9/2023 and News item 10/10/2023)

ASIC Corporations (Stapled Group Reports) Instrument 2015/838

Related information

Regulatory index topic: Financial reporting: Requirements for specific types of entities - Stapled security issuers

Regulatory index topic: Financial reporting: Accounting issues - Pro forma information

Superannuation entities

RG 95 Disclosing entity provisions relief

RG 184 Superannuation: Delivery of product disclosure for investment strategies

REP 66 Monitoring advertising in superannuation

REP 84 Monitoring superannuation fees and costs (October 2005 to June 2006)

Related information

Home > Regulatory resources > Superannuation funds > Superannuation guidance, relief and legislative instruments

Wholly-owned entities

ASIC Corporations (Wholly-owned Companies) Instrument 2016/785

INFO 24 Deeds of cross guarantee

Related information

Home > Regulatory resources > Financial reporting and audit > Preparers of financial reports > Relief from corporate finance provisions > Relief for wholly-owned entities under ASIC Corporations (Wholly-owned Companies) Instrument 2016/785

Accounting issues

This section contains:

Financial years

INFO 17 Changing a financial year

Auditor independence

Related information

Regulatory index topic: Auditors - Auditor independence

Dual lodgement

RG 28 Relief from dual lodgment of financial reports

RG 29 Financial reporting by Australian entities in dual-listed company arrangements

ASIC Corporations (Electronic Lodgment of Financial Reports) Instrument 2016/181

Electronic lodgment

ASIC Corporations (Electronic Lodgment of Financial Reports) Instrument 2016/181

International financial reporting standards

ASIC Corporations (Non-Reporting Entities) Instrument 2015/841

Non-IFRS financial information

RG 230 Disclosing non-IFRS financial information

Offer information statements

RG 25 Takeovers: False and misleading Statements

RG 157 Financial reports for offer information statements

ASIC Corporations (Offer Information Statements) Instrument 2016/76

Related information

Home > Regulatory resources > Fundraising (Fundraising: Disclosure documents and product disclosure statements -Offer information statements)

Post balance date acquisitions

ASIC Corporations (Post Balance Date Reporting) Instrument 2015/842

Pro forma information

CP 69 Disclosing pro forma financial information (draft)

ASIC Corporations (Post Balance Date Reporting) Instrument 2015/842

Non-financial assets

INFO 203 Impairment of non-financial assets: Materials for directors Rounding

ASIC Corporations (Rounding in Financial/Directors’ Reports) Instrument 2016/191

REP 488 Response to submissions on CP 240 Remaking ASIC class orders on rounding and other matters

Solvency

RG 166 Licensing: Financial requirements

RG 142 Schemes of arrangement and ASIC review

ASIC Corporations (Externally-Administered Bodies) Instrument 2015/251

Related information

Regulatory index topic: Liquidators

Regulatory index topic: Australian companies: Winding up companies

Stapled entities

ASIC Corporations (Financial Reporting by Stapled Entities) Instrument 2023/673 (see News item 5/9/2023 and News item 10/10/2023)

ASIC Corporations (Stapled Group Reports) Instrument 2015/838

Related information

Regulatory index topic: Financial reporting: Requirements for specific types of entities - Stapled security issuers

Rounding

ASIC Corporations (Rounding in Financial/Directors’ Reports) Instrument 2016/191 

ASIC reviews

RG 260 Communicating findings from audit files to directors, audit committees or senior managers

REP 533 Response to submissions on CP 265 Communicating audit findings to directors, audit committees or senior managers

Related information

Regulatory index topic: Auditors - Audit inspection

Last updated: 01/11/2023 03:09