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Communicating ASIC’s findings from audit files

Following submissions, ASIC has released further guidance on the criteria, process and timing for communicating financial reporting. The guidance covers which financial reporting and audit quality findings identified from ASIC’s reviews of audit files would generally be communicated to directors, audit committees or senior managers.

Regulatory Guide 260 is available from the ASIC website or please contact Hillary Ray if you would like to know more.

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