Regulatory Alerts2026-05-01 | RG-043RG 43 Financial Reporting and Audit Relief
The regulator issued this guide to explain how it exercises its powers to grant relief from financial record keeping, reporting, and audit requirements under the Corporations Act. It outlines the application process for individual relief for companies, disclosing entities, registered managed investment schemes, corporate collective investment vehicles, registrable superannuation entities, and their directors and auditors when existing class relief is unavailable. The guide also directs entities seeking relief for sustainability reports or notified foreign passport funds to consult Regulatory Guides 280 and 138 respectively.
Share