Document ID: chunk:federal_register_of_legislation:F2023C00381:reg:4
Version: federal_register_of_legislation:F2023C00381
Segment Type: reg
Provision Reference: reg 4
Character Range: 157932–159082

4                        4  Companies required to prepare financial statements under the Corporations Act 2001 principally:                                                                                                                                                                     In scope
                              -          large proprietary companies (including those with relief from lodging with ASIC);
                              -          unlisted public companies other than small companies limited by guarantee;
                              -          small proprietary companies controlled by a foreign company;
                              -          financial services licensees; and
                              -          small proprietary companies with crowd-sourced funding.
                            Companies preparing financial statements under the Corporations Act 2001 because they are directed by ASIC or shareholders to prepare financial reports.                                                                                                            This will depend on what the direction requires[39]