Various types of financial and non-financial information can be distributed electronically or published on websites, including:

  1. information that has been audited (for example the annual financial report);
  2. information which the auditor has reviewed (for example an interim financial report);
  3. the auditor’s report(s);
  4. information with which the auditor has had no direct involvement, such as financial highlights in an entity’s annual report or other information the auditor may never have seen, such as presentations for analysts; and
  5. a considerable amount of non-financial information.


Under the Corporations Act 2001 (the Act) companies, registered schemes and disclosing entities may choose to meet their statutory reporting obligations to members by distributing annual financial reports, including the concise report, electronically. Alternatively, the Act provides for entities wishing to publish their financial reports, including the concise report, on their website. See section 314 (1AA) of the Act for details and requirements.