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Home Director Resource Centre Director Q&A Financial Reporting
Are you aware of the requirements of directors regarding financial reports? This section outlines annual and financial reporting requirements, including a list of questions for directors to consider when approving financial statements.
31 Jan 2013
Companies are required to comply with many provisions of the Corporations Act 2001 for financial reporting. This Q&A runs through the requirements for financial reports, the key documents required, financial statements, the Director’s Report and ...
A listed company has an obligation to continuously disclose information which may have an effect on its market price or value. Continuous disclosure is based on the principle that all investors should have equal and timely access to information about...
4 Jan 2011
There are two types of auditors - external and internal.The board, usually through the audit committee in larger organisations, is responsible for appointing and building effective working relationships with both the external and internal auditor...
Companies have a legal responsibility to keep written financial records and to regularly report to members their financial performance and position. This Q&A suggests what questions to ask before approving financial statements.
Our policy team is supported by our national policy committees, including our Reporting Committee which focuses on financial and other reporting issues affecting directors.
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