ROCpod: Talking with the Registered Organisations Commission

Episode 26: Do you know who your related parties are?

It’s essential for registered organisations to know who their related parties are. It’s relevant for financial reporting and also your disclosure requirements under the Fair Work (Registered Organisations) Act 2009 (the RO Act). 

In this month’s episode of ROCpod we explore the compliance requirements about related parties. 

Episode highlights

1:51:     Why disclose related party transactions?
7:29:     Disclosure requirements for financial reporting
12:41:   Good governance strategies 
14:27:   Disclosure requirements under the Fair Work (Registered Organisations) Act 2009
17:00:   Who is a related party for the ORP statement?
23:48:   RO Act exemptions to disclosures

Downloads and links

Episode 26 transcript
Financial reporting resources
Officers and disclosures resources
Guidance note: Disclosures required by Organisations and Branches under the Fair Work (Registered Organisations) Act 2009
Australian Accounting Standards external-icon.png

 

podcast_1 Other ROCpod episodes

 

Disclaimer

ROCpod is the official podcast of the Registered Organisations Commission. It is copyright to the Commonwealth of Australia. The opinions expressed in ROCpod are the opinions of the particular speaker and not necessarily the opinions of the Registered Organisations Commission. This information is general and is not intended to be comprehensive, it is designed to assist in gaining an understanding of the relevant provisions of the legislation, the ROC and its work. The ROC is not able to provide legal or accounting advice. For further information please see the materials on our website www.roc.gov.au or contact us at regorgs@roc.gov.au