Fact sheets, templates and webinars

UPDATED RELEASE: Compliance Calculator

Online compliance calculator

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Finding documents

The ROC Flower

The ROC Flower - a resources guide for organisations (PDF 2.3MB)

A two page pictograph of all the ROC's tools and documents with hyperlinks.  This document will be updated regularly as new tools are created.


external-icon.png How to find documents of registered organisations on the ROC website (approximate duration: 9 minutes)


The ROC's quarterly newsletter is available here.

Annual lodgment of information (annual return)


Fact sheets:

Records to be kept by registered organisations (PDF 227.1KB)

Records to be lodged annually by registered organisations (PDF 251.4KB)

Annual return timeline(PDF 656.6KB)
A visual summary of the key dates relevant to the Annual return

Sample documents:

 Sample Annual return template – Organisation with branches (DOCX 25.1KB)

 Sample Annual return template – Organisation with no  branches (DOCX 24.3KB) 


Annual return - checklist - Organisation with branches (DOCX 113.9KB)

Annual return – checklist – Organisation with no branches (DOCX 83.1KB

Find out more

Notification of changes

Fact sheets:

 Notification of changes fact sheet (PDF 365.3KB)

Guidance Notes:

 ROC Quiz - Notification of changes (PDF 760.4KB)

Legislative Summaries:

 Summary and historical context of the legislative provisions - notification of changes (PDF 337.5KB)

Sample documents:

 Notification of changes template (DOCX 24.5KB)    


 Notification of changes checklist for ONE change (DOCX 152.3KB)

 Notification of changes checklist for MULTIPLE changes (DOCX 223.5KB)

Find out more

Financial reporting

Reporting guidelines:

s253 reporting guidelines - Fifth edition (PDF 298.1KB) - these reporting guidelines apply to each financial year of a reporting unit that begins on or after 1 July 2017.


Fact sheets:

Reporting Guidelines - guidance about reporting requirements under subsection 255(2A) (PDF 211.1KB

Records to be kept by registered organisations (PDF 227.1KB)

Financial reporting process (PDF 251.9KB)

Summary of financial reporting timelines (PDF 278.5KB)

Loans, grants and donations (PDF 188.4KB)

AASB 15 Revenue from Contracts with Customers and AASB 1058 Income of Not-for-Profit Entities (PDF 260KB)

AASB 16 Leases (PDF 365.4KB)

Model financial statements:


2018-19 model financial statements (DOCX 338KB)


2017-18 model financial statements (DOCX 413.2KB)

Other sample documents

Sample statement of loans, grants and donations (DOCX 18.8KB)

Timeline planner (PDF 278.5KB) 



2019 Financial report checklist – advanced assessment (DOCX 176KB)

2019 Financial report checklist – primary assessment (DOCX 149.7KB)


2018 Financial report checklist – advanced assessment (DOCX 140.2KB)

2018 Financial report checklist – primary assessment (DOCX 46.4KB)


Presentation slides (PDF 611.9KB) - from ROC information session on 6 March 2018 at Parramatta RSL Club, NSW 

Guide for members to better understand financial reports: 

 Guide to understanding financial statements (PDF 365.3KB)

 ROC key financial terms - fact sheet  (PDF 365.3KB)

 Common accounting terms and principles - fact sheet  (PDF 365.3KB)

 Financial ratios - fact sheet (PDF 365.3KB)

 Sample financial statements - fact sheet (PDF 365.3KB)

 Glossary of accounting terms - fact sheet  (PDF 365.3KB) 

Find out more

  • Financial reporting
    • Approved financial training

      Fact sheets:

      Officer financial training (PDF 194KB)

      Application form:

      Financial training exemption form (DOCX 149KB)


      Requirements of approved financial training checklist (DOCX 203.1KB)

      Financial training compliance audit checklist (DOCX 203.1KB)


        Find out more

        Registered auditors

        Fact sheets:

        Registration of auditors (PDF 250.3KB) 

        Roles and obligations of auditors (PDF 54.9KB) 

        Guidance Note for completing forms (PDF 500.7KB)


        Application for registration as a registered auditor by an individual who is a registered company auditor (DOCX 49.6KB)

        Application for registration as a registered auditor by an individual who is not a registered company auditor (DOCX 70.2KB)

        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)


        Fact sheets:

        Elections in organisations and their branches (PDF 224.6KB) 

        Sample documents:

        Sample notice and statement of prescribed information – For office positions only  (DOCX 39.7KB)

        Sample notice and statement of prescribed information  For office and non-office positions (DOCX 38.9KB)


        Elections checklist (DOCX 152.2KB)


        • Webinar:  Elections (approximate duration: 19 minutes)

        Find out more


         Officer Induction Kit

        Officer induction kit (PDF 362.9KB)

        Officer Induction Kit (DOCX 233.6KB)

        An induction kit for new officers.  Please note that this document will be regularly updated and cannot be fully printed.

        Fact sheets:

        Conducting Meetings fact sheet (PDF 250.4KB)

        Duties of officers (including case summaries)  (PDF 516.3KB)  

        Certain persons disqualified from holding office in organisations (PDF 39.8KB)



        Fact sheets:

        Disclosures Fact sheet (PDF 301.8KB)

        Guidance Notes:

        Disclosure obligations of Officers guidance note (PDF 747KB)

        Disclosure obligations of Organisations and Branches Guidance Note (PDF 357.6KB) 

        Sample documents:

        Template Officer and related party disclosure statement (DOCX 28.2KB)


        Officer and related party disclosures checklist (DOCX 175.2KB)

        Commencing with officer and related party disclosure statements for the financial year ending 30 June 2019, the ROC will use the following checklists:

        Officer and related party disclosures checklist - Primary assessment (DOCX 162.7KB)

        Officer and related party disclosures checklist - Advanced assessment (DOCX 175.1KB)

        Find out more

        Corrupting Benefits

        Fact sheets:

        Corrupting Benefits Offences (PDF 290.7KB)

        Disclosure Requirements For Bargaining Representatives (PDF 216.5KB).

        Guidance notes:

        Corrupting Benefits Offences (PDF 692.2KB)

        Enterprise Bargaining Disclosures - Disclosure Requirements For Bargaining Representatives (PDF 692.2KB)


        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:

        Whistleblower disclosures (PDF 208.6KB)

        Penalties for taking a reprisal against a whistleblower (PDF 223.4KB)

        Protection for whistleblowers: what disclosers need to know (PDF 217.4KB)

        Guidance notes

        Guide for registered organisations receiving reports of disclosable conduct  (DOCX 128.9KB)

        Designated official and manager's guide to handling matters within registered organisations (DOCX 137.1KB)

        Discloser's guide to raising concerns with registered organisations (DOCX 142.3KB)


        Whistleblower policy template for registered organisations (DOCX 174.3KB)

        Investigation plan (DOCX 133.1KB)

        Notice of investigation commencing (DOCX 145.7KB)

        Notice to attend interview (DOCX 143.5KB)


        Investigation checklist (DOCX 139.4KB)


        Presentation slides (PDF 802.9KB) - from ROC information session on 6 March 2018 at Parramatta RSL Club, NSW

        Assessment, Inquiries and Investigations

        Presentation slides (PDF 896.2KB) - from ROC information session on 6 March 2018 at Parramatta RSL Club, NSW