ORIC Compliance & Governance Health Check

Small corporation

Meets fewer than two of: consolidated income $100,000 or more; assets $300,000 or more; 5 or more employees.

General Report only (plus financial reports if income is $100,000 or more, or if the Registrar or the rule book requires them).

Medium corporation

Meets at least two of: consolidated income $100,000–$5 million; assets $300,000–$2.5 million; 5–24 employees.

General Report, audited or reviewed financial report and directors' report lodged with ORIC.

Large corporation

Meets at least two of: consolidated income $5 million or more; assets $2.5 million or more; 25 or more employees.

General Report, audited financial report and directors' report lodged with ORIC, audit by a registered company auditor.