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Financial reporting and registered auditors

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Financial reporting and registered auditors

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Financial reporting

Approved financial training

Registered auditors

Financial reporting

		Reporting guidelines s253 reporting guidelines – Fifth edition (PDF 331.2KB) – these reporting guidelines apply to each financial year of a reporting unit that begins on or after 1 July 2017.

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

		Fact sheets Reporting Guidelines – guidance about reporting requirements under subsection 255(2A) (PDF 211.1KB) Records to be kept by registered organisations (PDF 398.1KB) Financial reporting process (PDF 124.3KB) Summary of financial reporting timelines (PDF 266.8KB) Loans, grants and donations (PDF 243.4KB) AASB 15 Revenue from Contracts with Customers and AASB 1058 Income of Not-for-Profit Entities (PDF 260KB) AASB 16 Leases (PDF 365.4KB) AASB 10 Consolidated Financial Statements (PDF 292.7KB) AASB 101 Presentation of Financial Statements (PDF 210.5KB)

		Model financial statements 2019–20 2019–20 model financial statements (DOCX 370.3KB) 2018–19 2018–19 model financial statements (DOCX 340.4KB) Other sample documents Sample statement of loans, grants and donations (DOCX 31.5KB) Timeline planner (PDF 192.4KB)

		Checklists 2020 2020 Financial report checklist – advanced assessment (DOCX 177KB) 2020 Financial report checklist – primary assessment (DOCX 148.4KB) 2019 2019 Financial report checklist – advanced assessment (DOCX 147.9KB) 2019 Financial report checklist – primary assessment (DOCX 149.7KB)

		Guide for members to better understand financial reports Guide to understanding financial statements (PDF 575.6KB) ROC key financial terms – fact sheet (PDF 189.8KB) Common accounting terms and principles – fact sheet (PDF 178.8KB) Financial ratios – fact sheet (PDF 266.2KB) Sample financial statements – fact sheet (PDF 203.3KB) Glossary of accounting terms – fact sheet (PDF 183.8KB)

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Approved financial training

		Fact sheets Officer financial training (PDF 179.2KB)

		Report Final report of the financial training audit 2019 - 2020 (PDF 318.1KB) Interim report of the financial training audit 2019 (PDF 284.1KB)

		Application form Application for exemption from financial training (DOCX 180.9KB)

		Checklists Requirements of approved financial training checklist (DOCX 198.9KB) Financial training compliance audit checklist (DOCX 151.1KB)

		Webinar Financial training obligation and compliance audit (approximate duration: 30 minutes)

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Registered auditors

		Fact sheets Registration of auditors (PDF 205KB) Roles and obligations of auditors (PDF 247.2KB) (PDF 247.2KB) Guidance Note for completing forms (PDF 748.7KB)

		Application form Application for registration as a registered auditor by an individual who is a registered company auditor (DOCX 126.6KB) Application for registration as a registered auditor by an individual who is not a registered company auditor (DOCX 143KB) Document A: Practical auditing and other equivalent experience (DOCX 118.4KB) Document B: Capability report (DOCX 111.3KB) Document C: Capability declaration (DOCX 113.5KB) Document D: Auditor competencies logbook (DOCX 134.1KB) Application to notify the ROC of changes to registration (DOCX 118.1KB)

		Podcast Episode 1: What to expect from your auditor

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