Auditors
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- Regulatory index topic: Financial reporting
Registering as an auditor
RG 180 Auditor registration
ASIC Corporations (Qualified Accountant) Instrument 2016/786
Ongoing obligations and conditions
This section contains:
- Overview
- Auditor independence
- Auditor transparency reports
- Rotation
- Related entities
- Proprietary companies
Overview
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
INFO 246 Company auditor obligations under the whistleblower protection provisions (see news item)
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
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CO 05/910 Auditor's independence declaration - exemption (withdrawn - see IR 07/37)
CO 05/83 Timing of auditor's independence declaration (withdrawn - see IR 07/37)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
Proprietary companies
RG 115 Audit relief for proprietary companies
Ceasing to be an auditor
This section contains:
Overview
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
RG 180 Auditor registration
INFO 151 ASIC's approach to enforcement
Auditing standards
RG 170 Prospective financial information
RG 180 Auditor registration
RG 187 Auditor rotation
INFO 196 Audit quality – The role of directors and audit committees
INFO 224 ASIC audit surveillances
ASIC Corporations (Approval of Auditing Competency Standard) Instrument 2016/474
REP 739 Root cause analysis: Audit firm thematic review (see 22-283MR)
Audit surveillances
This section contains:
- Overview
- Audit surveillance reports (formerly Audit inspection reports)
- Reports on six largest audit forms: 2019–2020
- Reports on six largest audit forms: 2020–2021
- Reports on six largest audit forms: 2021–2022
Overview
INFO 224 ASIC audit surveillances
INFO 222 Improving and maintaining audit quality
INFO 223 Audit quality: The role of others
RG 260 Communicating findings from audit files to directors, audit committees or senior managers (see 21-327MR and 22-172MR)
Audit surveillance reports (formerly Audit inspection reports)
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 (June 2017)
REP 607 Audit inspection program report for 2017–18
REP 648 Audit inspection report for 2018–19
REP 677 Audit inspection report: 1 July 2019 to 30 June 2020
REP 678 Audit quality measures, indicators and other information: 2019–20
REP 709 Audit inspection report: 1 July 2020 to 30 June 2021
Reports on six largest audit forms: 2019–2020
REP 679 BDO firms in Australia: Audit inspection report—1 July 2019 to 30 June 2020
REP 680 Deloitte Touche Tohmatsu Australia: Audit inspection report—1 July 2019 to 30 June 2020
REP 681 Ernst & Young Australia: Audit inspection report—1 July 2019 to 30 June 2020
REP 682 Grant Thornton Audit Pty Ltd: Audit inspection report—1 July 2019 to 30 June 2020
REP 683 KPMG Australia: Audit inspection report—1 July 2019 to 30 June 2020
REP 684 PricewaterhouseCoopers: Audit inspection report—1 July 2019 to 30 June 2020
Reports on six largest audit forms: 2020–2021
REP 710 BDO firms in Australia: Audit inspection report—1 July 2020 to 30 June 2021
REP 711 Deloitte Touche Tohmatsu Australia: Audit inspection report—1 July 2020 to 30 June 2021
REP 712 Ernst & Young Australia: Audit inspection report—1 July 2020 to 30 June 2021
REP 713 Grant Thornton Australia Limited: Audit inspection report—1 July 2020 to 30 June 2021
REP 714 KPMG Australia: Audit inspection report—1 July 2020 to 30 June 2021
REP 715 PricewaterhouseCoopers Australia: Audit inspection report—1 July 2020 to 30 June 2021
Reports on six largest audit forms: 2021–2022
REP 744 BDO firms in Australia: Audit inspection report—1 July 2021 to 30 June 2022
REP 745 Deloitte Touche Tohmatsu Australia: Audit inspection report—1 July 2021 to 30 June 2022
REP 746 Ernst & Young Australia: Audit inspection report—1 July 2021 to 30 June 2022
REP 747 Grant Thornton Australia Limited: Audit inspection report—1 July 2021 to 30 June 2022
REP 748 KPMG Australia: Audit inspection report—1 July 2021 to 30 June 2022
REP 749 PricewaterhouseCoopers Australia: Audit inspection report—1 July 2021 to 30 June 2022
SMSF auditors
RG 243 Registration of self-managed superannuation fund auditors
CO 12/1687 Competency standards for approved SMSF auditors
Related information
Home > For finance professionals > Self-managed superannuation fund (SMSF) auditors
Internal audit
INFO 221 Internal audit