INFO 183
Directors and financial reporting
This is Information Sheet 183 (INFO 183). It explains your financial reporting responsibilities as a director.
In plain English
INFO 183 outlines directors' responsibilities for a company's financial reports.
INFO 183 applies to all company directors. It explains directors’ duties regarding financial reporting. Directors must ensure reports are accurate and comply with law. They must also seek advice if unsure. This information sheet was last updated by ASIC.
Why it matters
Directors are legally responsible for financial reporting. Understanding INFO 183 helps ensure your company meets its obligations and avoids potential issues. It’s a key part of good governance.
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Issuing regulator
ASIC →Topics
Source: https://www.asic.gov.au/regulatory-resources/financial-reporting-and-audit/directors-and-financial-reporting/. Rules Mate indexes + summarises; always verify against the regulator's live publication.