The Fair Work (Registered Organisations) Act 2009 requires organisations and their branches to prepare financial reports and have them audited by an auditor registered by the General Manager of the Fair Work Commission.
Financial reporting obligations
Financial reporting obligations, model financial statements and guidelines.
Financial reporting exemptions
Criteria for reduced financial reporting requirements or exemptions.
The financial reporting process
Understand the 6-step financial reporting process.
The financial report requirements
We explain what needs to be included in the financial report.
Auditors and the audit report
What you need to know about auditors and audit reports.
How we assess financial reports
Learn about the ways we assess financial reports.