THE CORPORATIONS LAW
PART 13 - THE CORPORATIONS LAW
THE CORPORATIONS LAW 82 The Corporations Law is as follows:...
CHAPTER 2M - FINANCIAL REPORTS AND AUDIT
PART 2M.3 - FINANCIAL REPORTING
Division 1 - Annual financial reports and directors' reports
SECTION 292 WHO HAS TO PREPARE ANNUAL FINANCIAL REPORTS AND DIRECTORS' REPORTS 292(1) (Financial report and directors' report) A financial report and a directors' report must be prepared for each financial year by: (a) all disclosing entities; and (b) all public companies; and (c) all large proprietary companies; and (d) all registered schemes.Note:
This Chapter only applies to disclosing entities incorporated or formed in Australia (see subsection 285(2)).(i) a registered foreign company; or
(ii) a company, registered scheme or disclosing entity.The rest of this Part does not apply to any other small proprietary company.
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