Regulatory education library

This library contains education resources such as fact sheets, guides and report cards.

We also have:

• tools and templates
• podcasts.

The RO Flower resource guide

The RO Flower allows you to see at a glance the fact sheets, forms, templates and tools designed to help you comply with the requirements of the Fair Work (Registered Organisations) Act 2009. It is updated regularly to include important resources.

Fact sheets

• Annual returns - records to be lodged annually by registered organisations
• Annual returns timeline (A visual summary of the key dates relevant to the annual return)
• Records to be kept by registered organisations

Fact sheets

• Notification of changes
• Branch changes: best practice and your regulatory obligations

Legislative summaries

Summary and historical context of the legislative provisions – notification of changes

Fact sheets

Disclosures

Fact sheets

• Conducting meetings
• Disqualification from holding office

Fact sheets

• Disqualification from holding office
• Elections in organisations and their branches

Fact sheets

• AASB 10 Consolidated Financial Statements
• AASB 15 Revenue from Contracts with Customers and AASB 1058 Income of Not-for-Profit Entities
• AASB 16 Leases
• AASB 101 Presentation of Financial Statements
• Disclosing new and future accounting standards – 2023/24 financial year
• Exemption from financial reporting obligations under Part 3 of Chapter 8
• Financial reporting process
• Loans, grants and donations
• Presenting full financial reports to a meeting
• Records to be kept by registered organisations
• Reduced reporting requirements under Part 3 of Chapter 8
• Reporting Guidelines – guidance about reporting requirements under subsection 255(2A)
• Summary of financial reporting timelines

Guides for members to better understand financial reports

• Guide to understanding financial statements
• Key financial terms – fact sheet
• Common accounting terms and principles – fact sheet
• Financial ratios – fact sheet
• Glossary of accounting terms – fact sheet
• Sample financial statements – fact sheet

Fact sheets

Officer financial training

Fact sheets

• Auditor independence
• Registration of auditors
• Role and obligations of auditors
• Rotation of auditors

Fact sheets

• Corrupting benefits offences
• Disclosure requirements for bargaining representatives