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Financial reporting
Approved financial training
Registered auditors
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.
Reporting Guidelines – guidance about reporting requirements under subsection 255(2A) (PDF 211.1KB)
Records to be kept by registered organisations (PDF 227.4KB)
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)
2018–19
2018–19 model financial statements (DOCX 340.4KB)
2017–18
2017–18 model financial statements (DOCX 317.8KB)
Other sample documents
Sample statement of loans, grants and donations (DOCX 31.5KB)
Timeline planner (PDF 192.4KB)
2019
2019 Financial report checklist – advanced assessment (DOCX 147.9KB)
2019 Financial report checklist – primary assessment (DOCX 149.7KB)
2018
2018 Financial report checklist – advanced assessment (DOCX 114KB)
2018 Financial report checklist – primary assessment (DOCX 48.6KB)
Guide to understanding financial statements (PDF 273.9KB)
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)
Officer financial training (PDF 113.7KB)
Interim report of the financial training audit 2019 (PDF 284.1KB)
Application for exemption from financial training (DOCX 149KB)
Requirements of approved financial training checklist (DOCX 198.9KB)
Financial training compliance audit checklist (DOCX 151.2KB)
Financial training obligation and compliance audit (approximate duration: 30 minutes)
Registration of auditors (PDF 205KB)
Roles and obligations of auditors (PDF 247.2KB) (PDF 247.2KB)
Guidance Note for completing forms (PDF 366.2KB)
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)