Disclosing entities must prepare annual and half-yearly financial statements, have them audited and lodge them with the ASIC.

Name: Disclosing entities must prepare annual and half-yearly financial statements, have them audited and lodge them with the ASIC.
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Disclosing entities are required to prepare and lodge annual and half-yearly financial statements with the ASIC, and have them audited by an independent auditor. Failure to do so can result in penalties and other consequences.

Disclosing Entities Must Prepare Annual and Half-Yearly Financial Statements, Have