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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 – 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 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

		Model financial statements 2020–21 2020–21 model financial statements 2019–20 2019–20 model financial statements Other sample documents Sample statement of loans, grants and donations Timeline planner

		Checklists 2021 2021 Financial report checklist – advanced assessment 2021 Financial report checklist – primary assessment 2020 2020 Financial report checklist – advanced assessment 2020 Financial report checklist – primary assessment

		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

		Podcast Episode 5: Dual Registration

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Approved financial training

		Fact sheets Officer financial training

		Report Final report of the financial training audit 2019 - 2020 Interim report of the financial training audit 2019

		Application form Application for exemption from financial training

		Checklists Requirements of approved financial training checklist Financial training compliance audit checklist

		Panel discussions Officer financial training panel discussion: 25 November 2020

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

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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 1: What to expect from your auditor

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