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| RG 43 | Accounts and audit relief |
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| Accountants |
| CO 02/551 | Recognised accountant |
| CO 01/1256 | Qualified accountant
|
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| Australian financial services licensee ►See also Financial services: ongoing licensee obligations |
| CO 05/21 | Clarification of requirement for the appointment of auditors by financial services licensees |
| CO 06/68 | Conditional relief for foreign licensees from financial reporting and record keeping obligations |
| CO 03/748 | Reporting requirements under s989B |
| |
| Authorised deposit-taking institutions |
| CO 03/823 | Relief from licensing, accounting and audit requirements for foreign authorised deposit-taking institutions |
| CO 98/110 | ADIs — related party balances and transactions |
| |
| Disclosing entity |
| RG 28 | Relief from dual lodgment of financial reports |
| RG 62 | Better disclosure for investors |
| RG 66 | Transaction specific disclosure |
| RG 68 | New financial reporting and procedural requirements |
| RG 95 | Disclosing entity provisions relief |
| |
| Dual lodgement |
| RG 28 | Relief from dual lodgment of financial reports |
| RG 29 | Financial reporting by Australian entities in dual-listed company arrangements |
| CO 06/6 | Dual lodgment relief for NSX-listed disclosing entities |
| CO 98/104 | Dual lodgment relief |
| |
| Electronic lodgment |
| CO 00/2451 | Electronic lodgment of certain reports with the ASX - approval |
| CO 00/2449 | ASX Electronic Lodgment Facility - relief from paper form lodgment |
| |
| Externally administered companies ►See also Liquidators and Australian companies: winding up |
| RG 16 | External administrators—reporting and lodging |
| RG 174 | Externally administered companies: Financial reporting and AGMs |
| CO 03/392 | Externally administered companies: Financial reporting relief |
| CO 02/968 | Interim relief from financial reporting obligations for companies in external administration |
| |
| Foreign entities ►See also Other entities: foreign companies and financial services: foreign financial service providers |
| RG 58 | Reporting requirements – registered foreign companies and Australian companies with foreign company shareholders |
| RG 68 | New financial reporting and procedural requirements |
| CO 06/68 | Conditional relief for foreign licensees from financial reporting and record keeping obligations |
| CO 03/823 | Relief from licensing, accounting and audit requirements for foreign authorised deposit-taking institutions |
| CO 02/1432 | Registered foreign companies — financial reporting requirements |
| CO 98/98 | Small proprietary companies which are controlled by a foreign company but which are not part of a large group (recently amended - see IR 07/37) |
| CO 98/96 | Synchronisation of financial year with foreign parent company (recently amended - see IR 07/37) |
| INFO 32 | Foreign companies |
| |
| IDPS and MDAs |
| RG 148 | Investor directed portfolio services |
| RG 179 | Managed discretionary account services |
| |
| Non-disclosing entities |
| RG 68 | New financial reporting and procedural requirements |
| CO 98/2016 | Entities which cease to be disclosing entities before their deadline |
| |
| Non-reporting entities |
| RG 68 | New financial reporting and procedural requirements |
| RG 85 | Reporting requirements for non-reporting entities |
| CO 05/639 | Application of accounting standards by non-reporting entities |
| |
| Proprietary companies |
| RG 115 | Audit relief for proprietary companies |
| CO 05/638 | Anomalies preventing certain large proprietary companies from being grandfathered |
| CO 98/1417 | Audit relief for proprietary companies |
| CO 98/98 | Small proprietary companies which are controlled by a foreign company but which are not part of a large group (recently amended - see IR 07/37) |
| |
| Registered schemes ►See also Managed investment schemes |
| RG 44 | Annual general meeting – extension of time |
| RG 179 | Managed discretionary account services |
| CO 06/441 | Including different registered scheme financial reports in a single document |
| CO 04/1575 | Managed investment schemes: unit pricing |
| |
| Stapled security issuers ►See also pro forma information |
| CO 05/642 | Combining financial reports of stapled security issuers |
| |
| Superannuation entities ►See also Financial services: superannuation |
| RG 95 | Disclosing entity provisions relief |
| RG 184 | Superannuation: Delivery of product disclosure for investment strategies |
| CO 98/106 | Financial reports of superannuation funds, approved deposit funds and pooled superannuation trusts |
| REP 66 | Monitoring advertising in superannuation |
| REP 84 | Monitoring superannuation fees and costs (October 2005 to June 2006) |
| |
| Wholly-owned entities |
| CO 98/1418 | Wholly-owned entities |
| INFO 24 | Deeds of cross guarantee |
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