Financial reporting

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See also

Home > Regulatory resources > Financial reporting and audit

ASIC's responses to COVID-19

ASIC website

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

See

ASIC Corporations (Extension of Time to Hold AGM) Instrument 2021/770

ASIC guidelines for investor meetings using virtual technology (news item published 29/3/2021; updated 18/8/2021)

See also

20-068MR, 20-084MR, 20-113MR and 20-276MR

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 (Extended Reporting and Lodgment Deadlines—Unlisted Entities) Instrument 2020/395

ASIC Corporations (Extended Reporting and Lodgment Deadlines—Listed Entities) Instrument 2020/451

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

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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

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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

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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

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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

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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)

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Audit report

See also

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

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

ASIC Corporations (Audit Relief) Instrument 2016/784

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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

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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

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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

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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

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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

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IDPS and MDAs

RG 148 Investor directed portfolio services

RG 179 Managed discretionary account services

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Non-disclosing entities

RG 68 New financial reporting and procedural requirements

ASIC Corporations (Disclosing Entities) Instrument 2016/190

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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

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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

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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

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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

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Stapled security issuers

See also

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

ASIC Corporations (Stapled Group Reports) Instrument 2015/838

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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)

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Wholly-owned entities

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

INFO 24 Deeds of cross guarantee

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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

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Offer information statements

See also

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

Pro forma information

CP 69 Disclosing pro forma financial information (draft)

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

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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

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Solvency

See also

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

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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

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Last updated: 28/09/2021 09:49