Financial reporting
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General financial reporting requirements
This section contains:
- Overview
- Record keeping obligations
- Annual financial report
- Half-yearly financial report
- Concise financial report
- Directors report
- Audit report
- Distribution of financial reports
- Accounting standards
- Audit surveillances
- Deeds of cross-guarantee
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 Destruction of books
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:
- Accountants
- Australian financial services licensee
- Authorised deposit-taking institutions
- Disclosing entity
- Externally administered companies
- Foreign entities
- IDPS and MDAs
- Non-disclosing entities
- Non-reporting entities
- Parent entities
- Proprietary companies
- Registered schemes
- Stapled security issuers
- Superannuation entities
- Wholly-owned entities
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 security issuers
ASIC Corporations (Stapled Group Reports) Instrument 2015/838
Related information
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
- Auditor independence
- Dual lodgment
- Electronic lodgment
- International financial reporting standards
- Non-IFRS financial information
- Offer information statements
- Post balance date acquisitions
- Non-financial assets
- Solvency
- Stapled securities
- Rounding
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
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 securities
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