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Record keeping and financial reporting
Companies are obliged to comply with a number of financial reporting requirements under the CA and different requirements apply to different types of companies.
Every company regardless of type must keep written financial records that correctly record and explain its transactions and financial performance and position, and that would enable true and fair financial statements to be prepared and audited.
If the company is obliged to provide financial reports, it would need to comply with the content and ASIC lodgment requirements in the CA.
See Record keeping and financial reporting.
