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Financial Requirements
Frequently Asked Questions
Annual Turnover / AATO
Appropriately Qualified Person
Audited Licensees
Current Ratio
Deed of Covenant and Assurance
Due Dates
Exemption from PI Insurance
Minimum Monitoring Requirements
Net Tangible Assets
Submitting Reports and Documents
Forms and Practice Notes
AATO and NTA Calculator
Subscriptions

Frequently asked questions

This section is designed to provide you with answers to commonly asked questions in relation to aspects of the Financial Requirements for Licensing Policy.

Information covers:

  • Annual Turnover and Allowable Annual Turnover - what it is and how it can be modified
  • Appropriately Qualified Persons - who can prepare financial reports
  • Audit Licensees - requirements for entities requiring to be audited
  • Current Ratio - maintaining a current ratio and ratio calculation
  • Deed of Covenant and Assurance - who can provide a Deed and when can a Deed be used
  • Due Dates - suspension for failure to provide financial information by due date
  • Exemption from Professional Indemnity Insurance - when an exemption can be requested and how this is done
  • Minimum Monitoring Requirements - what are the minimum financial monitoring requirements and who can carry these out
  • Net Tangible Assets - what they are, how they are calculated and the consequences of having negative NTA
  • Submitting Reports and Documents - how to submit Independent Review and Audit Reports and other financial documentation to BSA