Financial reporting
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Home > Regulatory resources > Financial reporting and audit
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Financial reporting and AGM timing relief
General financial reporting requirements
Distribution of financial reports
Requirements for specific types of entities
Australian financial services licensee
Authorised deposit-taking institutions
Externally administered companies
International financial reporting standards
Non-IFRS financial information
ASIC's responses to COVID-19
ASIC website resources
- COVID-19 implications for financial reporting and audit: FAQs
- Changes to regulatory work and priorities in response to COVID-19: Financial reporting and audit
- COVID-19 regulatory information: Information for public companies
- New and updated regulatory documents
Financial reporting and AGM timing relief
21-082MR ASIC to extend deadlines for 30 June 2021 financial reports and amends ‘no action’ position for AGMs
21-236MR ASIC extends time for companies to hold annual general meetings
21-323MR ASIC to extend deadlines for 31 December 2021 unlisted entity financial reports
See
ASIC Corporations (Exempt Proprietary Companies) Instrument 2015/840
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
ASIC Corporations (Extension of Time to Hold AGM) Instrument 2021/770
Previous media releases: 20-068MR, 20-084MR, 20-113MR and 20-276MR
ASIC guidelines for investor meetings using virtual technology (news item published 29/3/2021; updated 18/8/2021)
FAQs – virtual meetings for companies and registered schemes held on or before 31 March 2022
See also
ASIC Corporations (COVID-19 Email Lodgement Service—ASIC Corporations (Wholly-owned Companies) Instrument 2016/785) Instrument 2020/612 (PDF 175 KB)
ASIC Corporations (COVID-19 Email Lodgement Service—ASIC Corporations (Wholly-owned Companies) Instrument 2016/785) Instrument 2020/890 (PDF 188 KB)
Executive remuneration
INFO 245 Board oversight of executive variable pay decisions during the COVID-19 pandemic
General financial reporting requirements
See also
Home > Regulatory resources > Financial reporting and audit > COVID-19 FAQs
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
Record keeping obligations
See also
Regulatory index topic: Australian companies: Running a company - Registers and record keeping
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
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
INFO 203 Impairment of non-financial assets: Materials for directors (see 19-208MR)
Audit report
Regulatory index topic: Auditors
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
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
Deeds of cross guarantee
INFO 24 Deeds of cross guarantee
Audit Inspection
See
Regulatory index topic: Auditors: Audit inspection
Requirements for specific types of entities
RG 43 Financial reports and audit relief
Accountants
ASIC Corporations (Qualified Accountant) Instrument 2016/786
Australian financial services licensee
See also
Regulatory index topic: Financial services: ongoing licensee obligations
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
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
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
Externally administered companies
See also
Regulatory index topic: Liquidators
Regulatory index topic: Australian companies: Winding up companies
RG 16 External administrators—reporting and lodging
RG 174 Externally administered companies: Financial reporting and AGMs
Foreign entities
See also
Regulatory index topic: Other entities: Foreign companies
Regulatory index topic: Financial services: Financial service providers - Foreign financial service providers
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
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
[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
See also
Regulatory index topic: Managed investment 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
Stapled security issuers
See also
Regulatory index topic: Financial reporting: Accounting issues - Pro forma information
ASIC Corporations (Stapled Group Reports) Instrument 2015/838
Superannuation entities
See also
Regulatory index topic: Financial services: Financial products - Superannuation and retirement savings accounts
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)
Wholly-owned entities
ASIC Corporations (Wholly-owned Companies) Instrument 2016/785
INFO 24 Deeds of cross guarantee
Accounting issues
Financial years
INFO 17 Changing a financial year
Auditor independence
See
Regulatory index topic: Auditors - Auditor independence
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
Home > Regulatory resources > Fundraising (Fundraising: Disclosure documents and product disclosure statements -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
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
Regulatory index topic: Liquidators
Regulatory index topic: Australian companies: Winding up companies
RG 166 Licensing: Financial requirements
RG 142 Schemes of arrangement and ASIC review
ASIC Corporations (Externally-Administered Bodies) Instrument 2015/251
Stapled securities
See
Regulatory index topic: Financial reporting: Requirements for specific types of entities - Stapled security issuers
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