Audience
This guide applies to the directors, chief financial officers, chief operating officers, program managers and officers responsible for contributing to the delivery of the annual report within Commonwealth companies.
This guide applies to annual reports being prepared for reporting periods that begin on or after 1 July 2021.
Key points
This guide:
- provides detail on what an annual report is
- outlines mandatory content for annual reports
- sets out how to prepare and publish an annual report
- provides guidance on satisfying the mandatory digital publication requirements including standard data templates that companies are required to complete when producing and publishing the annual report using the Digital Annual Reporting Tool (the Tool).
Role of the Corporations Act 2001
Companies are subject to a number of reporting requirements under the Corporations Act 2001. The PGPA Act acknowledges these requirements, in particular, the need for companies to produce a financial report, directors’ report and auditor’s report. Together, these reports constitute the annual report.
Key information to assist you in meeting your annual report requirements
Related resources including appendices (containing tables and data templates), glossary terms and relevant sections of the PGPA Act and Rule are located in the right hand menu.
Appendix A: List of requirements template - Commonwealth companies
- This appendix contains the template list of requirements set out in Schedule 2B of the PGPA Rule, required to be included in companies’ annual reports. This appendix is found under Tools and templates.
- The list of requirements can be used as a checklist to ensure that the mandatory PGPA requirements have been met.
Appendix B: Digital Annual Reporting Tool data templates
- This appendix contains all the data templates that are required to be completed for the Tool and is available under Tools and templates.
- Where a provision has an associated data template, a cross-reference to that template is provided above the provision.
- The financial data templates only capture a subset of the required information from the financial statements.
- The non-financial data templates help to meet minimum reporting requirements for either part or all of the provisions that they relate to.
Have you joined the Annual Reports GovTEAMS community?
The Digital Annual Reports Team hosts a community which provides useful information and training material on how annual report coordinators can use the Tool to produce and publish an annual report.
To join the community email digitalannualreportproject@finance.gov.au.