RG 260 Communicating findings from audit files to directors, audit committees or senior managers
Issued 23 June 2017
This guide is for audit firms as well as the directors, audit committees and senior managers of companies, responsible entities or disclosing entities.
It explains which financial reporting and audit quality findings identified from our reviews of audit files we would generally communicate to directors, audit committees or senior managers. It also provides guidance on the process we will follow and the timing of our communication.