Financial reporting and registered auditors

Financial reporting

report  

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.

     
webinar  

Webinars

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

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)

     
accounting  

Model financial statements

2019–20

2019–20 model financial statements (DOCX 370.3KB)

2018–19

201819 model financial statements (DOCX 340.4KB)

Other sample documents

Sample statement of loans, grants and donations (DOCX 31.5KB)

Timeline planner (PDF 192.4KB)

     
Checklist_2  

Checklists

2020

2020 Financial report checklist – advanced assessment (DOCX 173KB)

2020 Financial report checklist – primary assessment (DOCX 147.3KB)

2019

2019 Financial report checklist – advanced assessment (DOCX 147.9KB)

2019 Financial report checklist – primary assessment (DOCX 149.7KB) 

     
guide  

Guide for members to better understand financial reports

 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)

     
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Approved financial training

information  

Fact sheets

Officer financial training (PDF 193.8KB)

     
report  

Report

Interim report of the financial training audit 2019 (PDF 284.1KB)

     
Checklist_3  

Application form

Application for exemption from financial training (DOCX 149KB)

     
Checklist_2  

Checklists

Requirements of approved financial training checklist (DOCX 198.9KB)

Financial training compliance audit checklist (DOCX 151.2KB)

     
webinar  

Webinar

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

     
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Registered auditors

information  

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)

     
Checklist_3  

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  

Podcast

Episode 1: What to expect from your auditor
     
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Registered auditors