The Corporations Act 2001 requires the annual report to include the financial statements that ar specified as: those required by the accounting standards. ca statement of financial position, profit and loss statement, statement of cash flows, director's report, an audit report and a statement of comprehensive income. a statement of financial position, profit and loss statement, statement of cash flows and a director's report. O a statement of financial position, profit and loss statement, statement of cash flows and note 1 to the statements