Discussion and analysis of the financial statements extract

The financial statements and disclosures in this report have been extracted from the full audited financial report of the Australian and New Zealand College of Anaesthetists (ANZCA) for the year ended December 31, 2022, prepared in accordance with Australian Accounting Standards.

This discussion and analysis is provided to assist the members in understanding the financial information presented. A copy of the full financial report and auditor’s report can be obtained via the ANZCA website or by contacting ANZCA.

The college is a Company Limited by Guarantee that has no share capital and declares no dividends. The college is exempt from income tax pursuant to section 50-5 of the Income Tax Assessment Act 1997.

All amounts are stated in Australian dollars.