Elements and Performance Criteria
- Compile data
- Data is systematically coded, classified and checked for accuracy and reliability in accordance with organisational policies, procedures and accounting standards
- Conversion and consolidation procedures are used to compile data in accordance with organisational policies and procedures
- Valuations in compliance with relevant accounting standards are recorded
- Effects of taxation are identified and recorded
- Identify appropriate entities reporting
- Prepare reports
- Charts, diagrams and supporting data are presented in an appropriate format
- Structure and format of reports are clear and conform to statutory and other regulatory requirements and organisational procedures
- Statements and data are error free, comprehensive and comply with statutory and other regulatory requirements and organisational procedures
- Reports are prepared in accordance with the corporations law, accounting standards, stock exchange listing requirements and GAAP
- Disclosure requirements are complied with
- Analyse reports