Section 989C — Corporations Act 2001 (Cth)

Requirements as to contents and applicable accounting principles

The profit and loss statement and the balance sheet must:

(a) contain the information that is required by the regulations; and

(b) be prepared in accordance with any requirements in the regulations as to the accounting principles to be used.

Sourced from the Federal Register of Legislation at 17 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.

Related sections

s 988F — Regulations may impose additional requirements
s 988G — Records taken to be made with licensee’s authority
s 989B — Financial services licensee to prepare and lodge annual profit and loss statement and balance sheet
s 989CA — Audit to be conducted in accordance with auditing standards
s 989D — Time of lodgment
s 990A — Sections 990B to 990H not to apply to public companies

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