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Accounting and Corporate Regulatory Authority

Preparing financial statements

Get practical guidance on preparing financial statements, including exemptions and relief from disclosure requirements.

Last updated 30 January 2026

Financial reporting duties for directors

Understand your legal duties for financial reporting as a company director. Get practical guidance on meeting your duties under the Companies Act.

Applying for financial reporting reliefs

Check if you qualify for financial reporting relief, and learn how to apply for relief via Bizfile.

Audit exemptions: Small company concept

Learn when your private company qualifies for audit exemption under the small company concept. This exemption applies to financial years beginning on or after 1 July 2015.

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