RG 115 Audit relief for proprietary companies
Issued 19 June 2020
This guide is for certain proprietary companies and their auditors.
It explains:
- the relief that we give to proprietary companies under ASIC Corporations (Audit Relief) Instrument 2016/784 from the requirement to have a financial report audited under the Corporations Act 2001 (Corporations Act); and
- the individual relief that we may give to proprietary companies on a case-by-case basis under s340 of the Corporations Act.