Fact sheets, templates and webinars

Finding documents 


external-icon.png How to find documents of registered organisations on the ROC website


The ROC's quarterly newsletter is available here.

Annual lodgment of information (annual return)

Fact sheets:

Records to be kept by registered organisations (PDF 48.5KB)

Records to be lodged annually by registered organisations (PDF 43.7KB)

Sample documents:

 Sample Annual return template – Organisation with branches (DOCX 32.4KB)

 Sample Annual return template – Organisation with no  branches (DOCX 28.2KB) 


Annual return - checklist - Organisation with branches (DOCX 152.9KB)

Annual return – checklist – Organisation with no branches (DOCX 113.7KB

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Notification of changes

Fact sheets:

 Notification of changes fact sheet (PDF 94.1KB)

Guidance Notes:

 ROC Quiz - Notification of changes (PDF 173.9KB)

Legislative Summaries:

 Summary and historical context of the legislative provisions - notification of changes (PDF 200.1KB)

Sample documents:

 Notification of changes template (DOCX 28.2KB)    


 Notification of changes checklist (DOCX 201.5KB) 

Financial reporting

Reporting guidelines:

S253 reporting guidelines (PDF 191.2KB)

Fact sheets:

Guidance Note: Illustrative Auditor's Report (PDF 154.3KB)

Records to be kept by registered organisations (PDF 48.5KB)

Financial reporting process (PDF 52KB)

Summary of financial reporting timelines (PDF 159.7KB)

Loans, grants and donations (PDF 142KB)

Sample documents:

2016-17 model financial statements (DOCX 406.3KB)

Sample statement of loans, grants and donations (DOCX 24.5KB)

Timeline planner (PDF 23.7KB) 


Financial report checklist – advanced assessment (DOCX 140.2KB)

Financial report checklist – primary assessment (DOCX 56.8KB)

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Registered auditors

Fact sheets:

Registration of auditors (PDF 176.6KB) 

Roles and obligations of auditors (PDF 54.9KB) 

Guidance Note for completing forms (PDF 354.4KB)


Application for registration as a registered auditor by an individual who is a registered company auditor (DOCX 67.3KB)

Application for registration as a registered auditor by an individual who is not a registered company auditor (DOCX 98.7KB)

Document A: Practical auditing and other equivalent experience (DOCX 43.7KB)

Document B: Capability report (DOCX 32.8KB)

Document C: Capability declaration (DOCX 53KB)

Document D: Auditor competencies logbook (DOCX 54.4KB)

Application to notify the ROC of changes to registration  (DOCX 121.5KB)


 external-icon.png  Auditor registration, registered auditors' obligations, helpful tools and common misconceptions


Fact sheets:

Elections in organisations and their branches (PDF 51KB) 

Certain persons disqualified from holding office in organisations (PDF 39KB) 

Sample documents:

Sample notice and statement of prescribed information – Elections  (DOC 66KB)


Elections checklist (DOCX 123.5KB) 

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Fact sheets:

 Disclosures Fact sheet (PDF 46.7KB)

Sample documents:

 Template Officer and related party disclosure statement (DOC 55.5KB)

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Corrupting Benefits

Fact sheets:

Corrupting Benefits Offences (PDF 205.4KB)

Disclosure Requirements For Bargaining Representatives (PDF 288.1KB).



If you have any questions about the new changes you can call the corrupting benefits helpline on 02 9246 0555.

Find out more


Fact sheets:

Protection for whistleblowers fact sheet (PDF 214.5KB)

Penalties for taking a reprisal against a whistleblower (PDF 204.3KB)