Financial reporting and registered auditors

Financial reporting

report  

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.

     
webinar  

Webinars

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

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

     
accounting  

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

     
Checklist_2  

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

     
image  

Infographic

Report card – 2020 financial reporting 
     
guide  

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  

Online learning

Digital classroom – Loans, grants and donations

     
image  

Podcast

Episode 5: Dual Registration
     
info  

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Financial reporting

     

Approved financial training

information  

Fact sheets

Officer financial training

     
report  

Report

Final report of the financial training audit 2019 - 2020

Interim report of the financial training audit 2019

     
Checklist_3  

Application form

Application for exemption from financial training

     
Checklist_2  

Checklists

Requirements of approved financial training checklist

Financial training compliance audit checklist

     
onlinepanel  

Panel discussions

Officer financial training panel discussion: 25 November 2020

     
webinar  

Webinar

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

     
info  

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Approved financial training

     

Registered auditors

information  

Fact sheets

Registration of auditors

Roles and obligations of auditors

Rotation of auditors

Guidance Note for completing forms

     
Checklist_3  

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  

Podcast

Episode 1: What to expect from your auditor
     
info  

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Registered auditors