INFO 76
What books and records should my company keep?
This is Information Sheet 76 (INFO 76). It provides guidance on what officeholders need to consider when keeping written financial records of their transactions.
In plain English
INFO 76 explains what financial records company officeholders must keep, and what they need to consider.
INFO 76 provides guidance for company officeholders. It explains what written financial records they need to keep. This includes records of transactions. It helps them meet their legal duties. ASIC published this guidance. It’s relevant to all Australian companies.
Why it matters
Keeping proper financial records is vital for company accountability. It helps with audits and tax compliance. Accurate records also support good governance and transparency for your business.
AI-assisted summary, grounded in the source link below. Generated 2026-05-23 via gemma3:12b.
Issuing regulator
ASIC →Topics
Source: https://www.asic.gov.au/for-business/running-a-company/company-officeholder-duties/what-books-and-records-should-my-company-keep/. Rules Mate indexes + summarises; always verify against the regulator's live publication.