The long awaited regulation changing the cut off point between small and large proprietary companies has just been issued and is operative from 1 July 2019.
For a proprietary company to be considered small, it together with the entities it controls must now satisfy two of the following three tests: less than $50m consolidated revenue, less than $25m consolidated gross assets and fewer than 100 employees.
Tags:Corporations ActFinancial ReportingCompanyReporting |
Chris and Stephanie act as consultants and experts (“clean” and “dirty” experts) in the context of dispute resolution on a variety of financial reporting and audit issues.
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