Outside of ASIC’s reporting requirements, public companies listed on the stock exchange must also follow the below reporting criteria:
- Financial reporting is required on a half-yearly and annual basis in Australia
- Certain companies that are listed without a track record of revenue or profit are required to also file quarterly cash flow statements.
- Mining and oil and gas exploration companies are required to file quarterly reports on cash flow, and activities including changes in tenement interests, issued and quoted securities.