Financial reporting and registered auditors

Financial reporting


Reporting guidelines

s 253 reporting guidelines  Fifth edition  these reporting guidelines apply to each financial year of a reporting unit that begins on or after 1 July 2017.

s 270 reporting guidelines – these reporting guidelines only apply where a section 270 certificate has been issued for that financial year (a certificate can only be issued to an organisation which is a single reporting unit, and where income was less than $100,000 for that financial year). 




2022 Financial report checklist – advanced assessment

2022 Financial report checklist – primary assessment


2021 Financial report checklist – advanced assessment

2021 Financial report checklist – primary assessment


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

Reduced reporting requirements under Part 3 of Chapter 8

Exemption from financial reporting obligations under Part 3 of Chapter 8 

Disclosing new and future accounting standards – 2022/23 financial year


Model financial statements


2022−2023 model financial statements


2021–22 model financial statements

Other sample documents

Sample statement of loans, grants and donations

Timeline planner


Application form

Application for exemption from financial reporting obligations under Part 3 of Chapter 8

Application for a certificate under section 269 – Reduced reporting requirements



Report card – 2020 financial reporting 

Guide for members to better understand financial reports

Guide to understanding financial statements

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

Digital Classroom – Loans, grants and donations

E-learning module – Financial reporting

Good Governance Guide – Financial decision making



Episode 31: Good governance in practice: financial decision-making

Episode 5: Dual Registration


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Financial reporting


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 of changes to registration



Episode 32: Auditing in our jurisdiction – what auditors want you to know

Episode 1: What to expect from your auditor

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Registered auditors