Reporting obligations for registered schemes
This page includes general information about financial reporting 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 (Corporations Act).
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.
Some registered schemes must also prepare sustainability reports in accordance with Chapter 2M of the Corporations Act, which must be:
- audited
- lodged with ASIC within three months of the financial year end
- sent to members within three months of the financial year end.
More information
Information Sheet 31 Lodgement of financial reporting (INFO 31)