Purpose
Use Form 388 with the annual financial report, directors’ report and auditor’s report on the financial report lodged by public, large proprietary and small proprietary foreign-controlled companies, and registered schemes. ASIC uses Form 388 as the basis for recording a company’s appointed financial report auditor.
Listed companies and listed registered schemes that are relying on ASIC Corporations (Electronic Lodgment of Financial and Sustainability reports) Instrument 2016/181 do not have to use this form. These entities can lodge their annual reports (or documents that form part of their annual reporting) electronically with the relevant market operator without lodging them separately with ASIC.
Documents to be provided
Use Form 388 to lodge the annual financial report, directors’ report and auditor’s report on the financial report with ASIC.
If an entity is also required to prepare a sustainability report for the financial year:
- for lodgement of a standalone sustainability report and auditor’s report on the sustainability report – use Form 398 Copy of sustainability report and auditor’s report, or
- for lodgement of an annual report which contains the annual financial report, directors’ report, sustainability report and accompanying auditor’s reports – use both Form 388 and Form 398. The annual report must be included as an attachment and lodged twice using each of these forms.
How to lodge this form
Lodge online
You can complete and lodge the form online in the relevant portal.
Auditor portal Company officeholder portal Registered agent portal
Lodge by email or post
If you are unable to lodge online, contact us.
Fees