REP 774 Annual financial reporting and audit surveillance report 2022–23
Released 18 October 2023.
This is the first report that summarises findings from our reviews of both financial reports and audit files for the period 1 July 2022 to 30 June 2023. It highlights areas where the quality of financial reporting and audits can be improved.
This report will be of interest to preparers, reviewers and users of financial information including investors, company directors (including audit committees), accounting firms, professional accounting bodies and auditors.