UPDATED RELEASE: Compliance Calculator

Online compliance calculator

Disclaimer - this is not a replacement for the RO Act.  Please subscribe to our subscription service to be informed of updates or errors.  As this is still a trial please contact us if you discover any faults or errors.

Finding documents

The ROC Flower

The ROC Flower - a resources guide for organisations (PDF 2.1MB)

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 218.1KB)

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

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 146.3KB)

Annual return – checklist – Organisation with no branches (DOCX 114.5KB

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 79.3KB)

 Notification of changes checklist for MULTIPLE changes (DOCX 79.1KB)

Find out more

Financial reporting

Reporting guidelines:

S253 reporting guidelines - Fourth edition (PDF 191.2KB) - these reporting guidelines apply to each financial year of a reporting unit that ends between 30 June 2014 and 30 June 2017, inclusive.

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:

s.253 reporting guidelines 5th edition - fact sheet (PDF 634.3KB)

Guidance Note: Illustrative Auditor's Report (PDF 899.1KB)

Records to be kept by registered organisations (PDF 218.1KB)

Financial reporting process (PDF 308.1KB)

Summary of financial reporting timelines (PDF 278.5KB)

Loans, grants and donations (PDF 188.3KB)

Sample documents:

2017-18 model financial statements (DOCX 413.2KB)

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

Timeline planner (PDF 278.5KB) 


Financial report checklist – advanced assessment (DOCX 140.2KB)

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
    • 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 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)


      Fact sheets:

      Elections in organisations and their branches (PDF 224.6KB) 

      Sample documents:

      Sample notice and statement of prescribed information – Elections  (DOC 68.5KB)


      Elections checklist (DOCX 117.7KB) 

      Find out more


       Officer Induction Kit

      Officer induction kit (PDF 663KB)

      Officer Induction Kit (DOCX 193.8KB)

      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)

      Officer financial training (PDF 359.9KB)



        Fact sheets:

        Disclosures Fact sheet (PDF 298.9KB)

        Guidance Notes:

        Disclosure obligations of Officers guidance note (PDF 433.5KB)

        Disclosure obligations of Organisations and Branches Guidance Note (PDF 427.9KB) 

        Sample documents:

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


        Officer and related party disclosures checklist (DOCX 80.7KB)

        Find out more

        Corrupting Benefits

        Fact sheets:

        Corrupting Benefits Offences (PDF 290.7KB)

        Disclosure Requirements For Bargaining Representatives (PDF 286.7KB).

        Guidance notes:

        Corrupting Benefits Offences (PDF 692.2KB)


        Note: At the time when Part Three was recorded, there was no specific form which had to be used for making the disclosures. This has since changed - the disclosure document prescribed by the Fair Work Regulations 2009 must now be used. Please see the corrupting benefits page for more information.


        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 348.1KB)

        Penalties for taking a reprisal against a whistleblower (PDF 203.8KB)


        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