Auditors' reporting obligations

This section outlines the annual reporting obligations for auditors.

Important notice: effective 30 March 2020, registered auditors are now required to report contraventions and suspected contraventions of the Corporations Act 2001 to ASIC via the ASIC Regulatory Portal. The portal has replaced the previous submission channels. Visit our Changes to how registered company auditors report breaches page for more information.

Lodging your annual statement

Registered company auditors and audit companies must lodge an annual statement within one month of the anniversary of their registration.

Use Form 912 to lodge your annual statement:

lodge online using the auditors portal, or
download as a PDF file a copy of:
- Form 912A (for company auditors)
- Form 912B (for authorised audit companies)

Lodging online using the auditors portal

Lodging online is recommended as it is:

cheaper
quicker
more accurate, and
allows you to view which documents have been lodged and their current status.

Here's how to apply for a user name and password to lodge online

Individual auditors

Failure to lodge an annual statement is a breach of s1287A of the Corporations Act and we may refer the matter to the Companies Auditors Disciplinary Board (the CADB). The CADB has the power to cancel or suspend the registration of an auditor.

Authorised audit companies

Failure to lodge an annual statement is a breach of s1299G of the Corporations Act. ASIC has the power to cancel or suspend the registration of an authorised audit company for failure to comply with provisions of the Corporations Act.

Annual financial reports forms

FS71 Auditor's Report for AFS Licensee: Auditor must complete documentation; however it is the responsibility of the licensee and company to lodge the financial reports
Form 5111 Compliance plan audit report of a registered scheme: Completed by the auditor, however responsibility of Responsible Entity to lodge the Form 5111