ASIC Form 388 — Copy of Financial Statements and Reports

Issuing authority

Australian Securities and Investments Commission (ASIC)

Official source

How to apply

1. Confirm your entity is required to lodge — public companies, disclosing entities, large proprietary companies, small proprietary foreign-controlled companies, and registered schemes must lodge; others do not.
2. Prepare the financial report package: annual financial statements, directors' report, and auditor's report, ensuring they comply with Australian Accounting Standards.
3. Note the lodgement deadline — disclosing entities and registered schemes have 3 months after financial year end; all other required entities have 4 months after financial year end.
4. Convert all documents to PDF, TIF, or RTF format (up to 5 attachments permitted per lodgement).
5. Log into the relevant ASIC portal — company officeholder portal (edge.asic.gov.au/004/compportal), registered agent portal (edge.asic.gov.au/001/regaportal), or auditor portal (edge.asic.gov.au/003/raudportal).
6. Select '388 Copy of financial statements and reports' from the list of forms and attach the prepared documents.
7. Complete the form fields including entity name, ACN/ARBN, financial year end date, and confirm the type of report being lodged (388A, 388B, 388C, etc. as applicable).
8. Submit online; if unable to lodge online, send documents by email or post to ASIC's Gippsland Mail Centre.
9. Retain the lodgement confirmation number; late lodgements attract penalty fees so track the deadline carefully.

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