Reporting obligations for registered schemes

A registered managed investment scheme (registered scheme) that is a disclosing entity has the same obligations as a disclosing entity that is not foreign incorporated or formed.

Registered schemes must prepare annual financial reports in accordance with Chapter 2M of the Corporations Act 2001.

These financial reports must be:

  • audited
  • lodged with ASIC within three months of financial year end
  • sent to members within three months of financial year end.

 

What's new

Industry funding

ASIC has released its Cost Recovery Implementation Statement (CRIS), which includes estimated costs for ASIC’s 2017-18 regulatory activities. 6 Oct, 17-334MR

Review of 31 December 2016 financial reports

ASIC has announced the results from a review of the 31 December 2016 financial reports of 90 listed and other public interest entities. 17-219MR, 30 June

Inspection of audits for 2015–16

ASIC has released the results of its audit firm inspections for the 18 months to 31 December 2016, as well as three information sheets related to improving audit quality and our inspection process. 17-214MR, 29 June

Communicating ASIC’s findings from audit files,

This new regulatory guide provides transparency on our criteria and process for communicating financial reporting and audit findings. 17-200MR, 23 June

More releases on financial reporting and audit

Last updated: 20/10/2014 12:00