Fact sheets, templates and webinars

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Finding documents

The ROC Flower

The ROC Flower  a resources guide for organisations (PDF 2.6MB)

A two page pictograph of all the ROC's tools and documents with hyperlinks. This document will be updated regularly as new tools are created.


external-icon.png How to find documents of registered organisations on the ROC website (approximate duration: 6 minutes)


The ROC's quarterly newsletter is available here.

Annual lodgment of information (annual return)


Fact sheets:

Records to be kept by registered organisations (PDF 227.4KB)

Records to be lodged annually by registered organisations (PDF 206.1KB)

Annual return timeline (PDF 623.2KB)

A visual summary of the key dates relevant to the Annual return

Sample documents:

 Sample Annual return template – Organisation with branches (DOCX 28.6KB)

 Sample Annual return template – Organisation with no branches (DOCX 28KB) 



Annual return – Primary checklist  Organisation without branches (DOCX 113.9KB)

Annual return – Primary checklist – Organisation with branches (DOCX 205KB)


Annual return – Advanced checklist – Organisations without branches (DOCX 161.1KB)

Annual return – Advanced checklist – Organisation with branches (DOCX 210.3KB)

Find out more

Notification of changes

Fact sheets:

 Notification of changes fact sheet (PDF 224.1KB)

Guidance Notes:

 ROC Quiz  Notification of changes (PDF 228.4KB)

Legislative Summaries:

 Summary and historical context of the legislative provisions  notification of changes (PDF 201.8KB)

Sample documents:

 Notification of changes template (DOCX 28.5KB)    


 Notification of changes checklist for ONE change (DOCX 161.2KB)

 Notification of changes checklist for MULTIPLE changes (DOCX 230.7KB)

Find out more

Financial reporting

Reporting guidelines:

s253 reporting guidelines  Fifth edition (PDF 298.1KB)  these reporting guidelines apply to each financial year of a reporting unit that begins on or after 1 July 2017.


Fact sheets:

Reporting Guidelines  guidance about reporting requirements under subsection 255(2A) (PDF 211.1KB

Records to be kept by registered organisations (PDF 227.4KB)

Financial reporting process (PDF 251.9KB)

Summary of financial reporting timelines (PDF 266.8KB)

Loans, grants and donations (PDF 243.4KB)

AASB 15 Revenue from Contracts with Customers and AASB 1058 Income of Not-for-Profit Entities (PDF 260KB)

AASB 16 Leases (PDF 365.4KB)

Model financial statements:


201819 model financial statements (DOCX 340.4KB)


201718 model financial statements (DOCX 317.8KB)

Other sample documents

Sample statement of loans, grants and donations (DOCX 31.5KB)

Timeline planner (PDF 192.4KB) 



2019 Financial report checklist – advanced assessment (DOCX 148.4KB)

2019 Financial report checklist – primary assessment (DOCX 149.7KB)


2018 Financial report checklist – advanced assessment (DOCX 140.2KB)

2018 Financial report checklist – primary assessment (DOCX 46.4KB)


Presentation slides (PDF 611.9KB)  from ROC information session on 6 March 2018 at Parramatta RSL Club, NSW 

Guide for members to better understand financial reports: 

 Guide to understanding financial statements (PDF 224.1KB)

 ROC key financial terms  fact sheet (PDF 224.1KB)

 Common accounting terms and principles - fact sheet (PDF 224.1KB)

 Financial ratios  fact sheet (PDF 224.1KB)

 Sample financial statements  fact sheet (PDF 224.1KB)

 Glossary of accounting terms  fact sheet (PDF 224.1KB) 

Find out more

  • Financial reporting
    • Approved financial training

      Fact sheets:

      Officer financial training (PDF 194KB)


      Interim report of the financial training audit 2019 (PDF 284.1KB)

      Application form:

      Application for exemption from financial training (DOCX 149KB)


      Requirements of approved financial training checklist (DOCX 201.8KB)

      Financial training compliance audit checklist (DOCX 201.8KB)


        Registered auditors

        Fact sheets:

        Registration of auditors (PDF 205KB) 

        Roles and obligations of auditors (PDF 247.2KB) 

        Guidance Note for completing forms (PDF 366.2KB)


        Application for registration as a registered auditor by an individual who is a registered company auditor (DOCX 49.6KB)

        Application for registration as a registered auditor by an individual who is not a registered company auditor (DOCX 70.2KB)

        Document A: Practical auditing and other equivalent experience (DOCX 118.4KB)

        Document B: Capability report (DOCX 111.3KB)

        Document C: Capability declaration (DOCX 113.5KB)

        Document D: Auditor competencies logbook (DOCX 134.1KB)

        Application to notify the ROC of changes to registration (DOCX 118.1KB)


        Fact sheets:

        Elections in organisations and their branches (PDF 251.2KB) 

        Sample documents:

        Sample notice and statement of prescribed information – For office positions only (DOCX 40.3KB)

        Sample notice and statement of prescribed information  For office and non-office positions (DOCX 47.6KB)


        Elections checklist (DOCX 152.2KB)


        • Webinar: Elections (approximate duration: 17 minutes)

        Find out more


         Officer Induction Kit

        Officer induction kit (PDF 362.9KB)

        Officer Induction Kit (DOCX 233.6KB)

        An induction kit for new officers. Please note that this document will be regularly updated and cannot be fully printed.

        Fact sheets:

        Conducting Meetings fact sheet (PDF 182.2KB)

        Certain persons disqualified from holding office in organisations (PDF 211.3KB)

        Guidance Note:

        Duties of officers (including case summaries) (PDF 330.8KB)



        Fact sheets:

        Disclosures Fact sheet (PDF 219.9KB)

        Guidance Notes:

        Disclosure obligations of Officers guidance note (PDF 276.1KB)

        Disclosure obligations of Organisations and Branches Guidance Note (PDF 356KB) 

        Sample documents:

        Template Officer and related party disclosure statement (DOCX 37.3KB)


        Officer and related party disclosures checklist (DOCX 175.2KB)

        Commencing with officer and related party disclosure statements for the financial year ending 30 June 2019, the ROC will use the following checklists:

        Officer and related party disclosures checklist  Primary assessment (DOCX 170.1KB)

        Officer and related party disclosures checklist  Advanced assessment (DOCX 178.9KB)

        Find out more

        Corrupting Benefits

        Fact sheets:

        Corrupting Benefits Offences (PDF 221.3KB)

        Disclosure Requirements For Bargaining Representatives (PDF 216.5KB).

        Guidance notes:

        Corrupting Benefits Offences (PDF 458.3KB)

        Enterprise Bargaining Disclosures - Disclosure Requirements For Bargaining Representatives (PDF 458.3KB)


        If you have any questions about the new changes you can call the corrupting benefits helpline on 02 9246 0555.

        Find out more


        Fact sheets:

        Whistleblower disclosures (PDF 209.1KB)

        Penalties for taking a reprisal against a whistleblower (PDF 223.8KB)

        Protection for whistleblowers: what disclosers need to know (PDF 217.4KB)

        Guidance notes

        Guide for registered organisations receiving reports of disclosable conduct (DOCX 128.9KB)

        Designated official and manager's guide to handling matters within registered organisations (DOCX 137.1KB)

        Discloser's guide to raising concerns with registered organisations (DOCX 142.3KB)


        Whistleblower policy template for registered organisations (DOCX 142.6KB)

        Investigation plan (DOCX 133.1KB)

        Notice of investigation commencing (DOCX 145.7KB)

        Notice to attend interview (DOCX 143.5KB)


        Investigation checklist (DOCX 139.4KB)


        Presentation slides (PDF 802.9KB)  from ROC information session on 6 March 2018 at Parramatta RSL Club, NSW

        Assessment, Inquiries and Investigations

        Presentation slides (PDF 896.2KB)  from ROC information session on 6 March 2018 at Parramatta RSL Club, NSW