CP 352 Communicating audit findings to directors, audit committees or senior managers

Released 2 December 2021. Comments close 11 February 2022.

The Australian Securities and Investments Commission Act 2001 (ASIC Act) allows the direct communication of specific financial reporting and audit quality findings from our reviews of audit files to directors, audit committees or senior managers of companies, responsible entities or disclosing entities.

This consultation paper seeks your feedback on our proposal to communicate findings from our reviews of audit files to directors of the entities audited on a routine basis rather than an exception basis.

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Last updated: 02/12/2021 11:59