Financial reporting and registered auditors

Financial reporting

		Reporting guidelines s253 reporting guidelines – Fifth edition – these reporting guidelines apply to each financial year of a reporting unit that begins on or after 1 July 2017.

		Checklists 2022 2022 Financial report checklist – advanced assessment 2022 Financial report checklist – primary assessment 2021 2021 Financial report checklist – advanced assessment 2021 Financial report checklist – primary assessment

		Webinars Financial Reporting Timelines (approximate duration: 14 minutes) Understanding Financial Statements (approximate duration: 14 minutes)

		Fact sheets Records to be kept by registered organisations Financial reporting process Summary of financial reporting timelines Loans, grants and donations AASB 15 Revenue from Contracts with Customers and AASB 1058 Income of Not-for-Profit Entities AASB 16 Leases AASB 10 Consolidated Financial Statements AASB 101 Presentation of Financial Statements Reduced reporting requirements under Part 3 of Chapter 8 Exemption from financial reporting obligations under Part 3 of Chapter 8

		Model financial statements 2021–22 2021–22 model financial statements Other sample documents Sample statement of loans, grants and donations Timeline planner

		Application form Application for exemption from financial reporting obligations under Part 3 of Chapter 8 Application for a certificate under s.269 – Reduced reporting requirements

		Infographic Report card – 2020 financial reporting

		Guide for members to better understand financial reports Guide to understanding financial statements ROC key financial terms – fact sheet Common accounting terms and principles – fact sheet Financial ratios – fact sheet Sample financial statements – fact sheet Glossary of accounting terms – fact sheet

		Online learning Digital classroom – Loans, grants and donations E-learning module – financial reporting

		Podcast Episode 31: Good governance in practice: financial decision-making Episode 5: Dual Registration

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Registered auditors

		Fact sheets Registration of auditors Roles and obligations of auditors Rotation of auditors Guidance Note for completing forms

		Application form Application for registration as a registered auditor by an individual who is a registered company auditor Application for registration as a registered auditor by an individual who is not a registered company auditor Document A: Practical auditing and other equivalent experience Document B: Capability report Document C: Capability declaration Document D: Auditor competencies logbook Application to notify the ROC of changes to registration

		Podcast Episode 32: Auditing in our jurisdiction – what auditors want you to know Episode 1: What to expect from your auditor

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Financial reporting and registered auditors

On this page:

Financial reporting

Reporting guidelines

Checklists

Webinars

Fact sheets

Model financial statements

Application form

Infographic

Guide for members to better understand financial reports

Online learning

Podcast

Find out more

Registered auditors

Fact sheets

Application form

Podcast

Find out more