Auditors
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Regulatory index topic: Financial reporting
ASIC's responses to COVID-19
ASIC website
- COVID-19 implications for financial reporting and audit: FAQs
- Changes to regulatory work and priorities in response to COVID-19
- COVID-19 regulatory information
- New and updated regulatory documents
See also
Financial reporting relief
21-082MR ASIC to extend deadlines for 30 June 2021 financial reports and amends ‘no action’ position for AGMs
See also
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
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
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
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
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
ASIC Corporations (Approval of Auditing Competency Standard) Instrument 2016/474
Audit inspection
INFO 224 ASIC audit inspections
INFO 222 Improving and maintaining audit quality
INFO 223 Audit quality: The role of others
INFO 224 ASIC audit inspections
RG 260 Communicating findings from audit files to directors, audit committees or senior managers
CP 352 Communicating audit findings to directors, audit committees or senior managers (see 21-327MR)
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
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
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
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
SMSF auditors
See also
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
Internal audit
INFO 221 Internal audit