INFO 131
Obligations of companies limited by guarantee
This is Information Sheet 131 (INFO 131). It is for companies limited by guarantee and explains:.
In plain English
INFO 131 explains the financial reporting and audit obligations for companies limited by guarantee in Australia.
INFO 131 applies to companies limited by guarantee. It explains their obligations for financial reporting and audits. It covers things like preparing financial statements and having them audited. This information sheet was last updated by ASIC.
Why it matters
Companies limited by guarantee need to understand their reporting duties. This helps ensure transparency and accountability to members and stakeholders. It’s important for maintaining good governance.
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Issuing regulator
ASIC →Topics
Source: https://www.asic.gov.au/regulatory-resources/financial-reporting-and-audit/preparers-of-financial-reports/companies-limited-by-guarantee/obligations-of-companies-limited-by-guarantee/. Rules Mate indexes + summarises; always verify against the regulator's live publication.