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Financial reporting thresholds have increased

The financial reporting thresholds for ‘large’ proprietary companies have increased effective from 1 July, 2019.  For the 2020 financial year, a proprietary company will be considered ‘large’ if it meets at least two of the following criteria: The consolidated revenue...

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How detailed should Minutes of Meetings of Directors be?

In November 2018, Commonwealth Bank of Australia (CBA) chair Catherine Livingstone was in the dock at the Hayne Royal Commission with Rowena Orr, QC who quizzed her about the keeping of CBA’s minutes. One of the issues raised during the banking Royal Commission was...

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