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The MFR Report and signed financial statements do not need to be prepared by a Registered Company Auditor, as the holder of a public practicing certificate from an accounting body can also prepare the MFR Report.From 9 October 2015, if you or any company within your group of companies is required to provide an auditor's report or review report to ASIC or ASX, you now have an additional reporting requirement.
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Consolidated financial statements: the financial statements of a group presented as those of a single economic entity.
Subsidiary: an entity, including an unincorporated entity such as a partnership, that is controlled by another entity (known as the parent).
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