Auditors

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Regulatory index topic: Financial reporting

ASIC's responses to COVID-19

ASIC website

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Financial reporting relief

21-082MR ASIC to extend deadlines for 30 June 2021 financial reports and amends ‘no action’ position for AGMs

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20-068MR, 20-084MR, 20-113MR and 20-276MR

ASIC Corporations (Exempt Proprietary Companies) Instrument 2015/840

ASIC Corporations (Wholly-owned Companies) Instrument 2016/785

ASIC Corporations (Extended Reporting and Lodgment Deadlines—Unlisted Entities) Instrument 2020/395

ASIC Corporations (Extended Reporting and Lodgment Deadlines—Listed Entities) Instrument 2020/451

ASIC Corporations (COVID-19 Email Lodgement Service—ASIC Corporations (Wholly-owned Companies) Instrument 2016/785) Instrument 2020/612 (PDF 175 KB)

ASIC Corporations (COVID-19 Email Lodgement Service—ASIC Corporations (Wholly-owned Companies) Instrument 2016/785) Instrument 2020/890 (PDF 188 KB)

20-157MR Focuses for financial reporting under COVID-19 conditions

20-325MR ASIC highlights focus areas for 31 December 2020 financial reports under COVID-19 conditions

21-129MR ASIC highlights focus areas for 30 June 2021 financial reports under COVID-19 conditions

21-135MR ASIC review of 31 December 2020 financial reports

Executive remuneration

INFO 245 Board oversight of executive variable pay decisions during the COVID-19 pandemic

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Registering as an auditor

RG 180 Auditor registration

ASIC Corporations (Qualified Accountant) Instrument 2016/786

Ongoing obligations and conditions

RG 34 Auditors’ obligations: reporting to ASIC

RG 20 Disclosure of convictions and proceedings

INFO 196 Audit quality - The role of directors and audit committees

INFO 222 Improving and maintaining audit quality

INFO 223 Audit quality: The role of others

REP 497 Response to submissions on CP 267 Remaking ASIC class orders on audit and financial reporting

REP 535 ASIC cost recovery arrangements: 2017–18

REP 649 Audit quality measures, indicators and other information: 2018–19

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Auditor independence

RG 187 Auditor rotation

ASIC Corporations (Auditor Independence) Instrument 2021/75

CO 05/910 Auditor's independence declaration - exemption (withdrawn - see IR 07/37)

CO 05/83 Timing of auditor's independence declaration (withdrawn - see IR 07/37)

Auditor transparency reports

INFO 184 Auditor transparency reports

Rotation

RG 187 Auditor rotation

Related entities

ASIC Corporations (Parent Entity Financial Statements) Instrument 2021/195

CO 13/1050 Financial reporting by stapled entities

ASIC Corporations (Disregarding Technical Relief) Instrument 2016/73 

ASIC Corporations (Stapled Group Reports) Instrument 2015/838

 

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Ceasing to be an auditor

RG 26 Resignation of auditors

INFO 62 Removal of an auditor under the Corporations Act 2001

INFO 64 Resignation and removal of auditors of registered schemes or compliance plans

INFO 65 Resignation of an auditor under the Corporations Act 2001

REP 437 Response to submissions on CP 209 Resignation, removal and replacement of auditors: Update to RG 26

Disqualification

See also

Regulatory index topic: Dealing with ASIC: Hearings, investigations and enforcement - Banning and disqualification

RG 180 Auditor registration

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Auditing standards

RG 170 Prospective financial information

RG 180 Auditor registration

RG 187 Auditor rotation

ASIC Corporations (Approval of Auditing Competency Standard) Instrument 2016/474

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Audit inspection

INFO 224 ASIC audit inspections

RG 260 Communicating findings from audit files to directors, audit committees or senior managers

INFO 222 Improving and maintaining audit quality

INFO 223 Audit quality: The role of others

INFO 224 ASIC audit inspections

REP 58 Report on the auditor inspection program

REP 78 Audit inspection program (Second report to FRC)

REP 130 Audit inspection program public report for 2006-07

REP 192 Audit inspection program public report for 2008–09

REP 242 Audit inspection program public report for 2009–10

REP 317 Audit inspection program report for 2011-12

REP 397 Audit inspection program report for 2012–13

REP 461 Audit inspection program report for 2014–15

REP 534 Audit inspection program report for 2015-16

REP 533 Response to submissions on CP 265 Communicating audit findings to directors, audit committees or senior managers

REP 607 Audit inspection program report for 2017–18

REP 648 Audit inspection report for 2018–19

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SMSF auditors

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Home > For finance professionals > Self-managed superannuation fund (SMSF) auditors

RG 243 Registration of self-managed superannuation fund auditors

CO 12/1687 Competency standards for approved SMSF auditors

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Internal audit

INFO 221 Internal audit

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Last updated: 19/07/2021 03:35