Regulatory Alerts2025-09-18 | RG-034RG 34 Auditor obligations: Reporting to ASIC
ASIC issued Regulatory Guide 34 to provide guidance for auditors on their statutory reporting obligations to the regulator. The guide details requirements to report contraventions, attempts to unduly influence or mislead, conflict of interest situations, and the auditor's own contraventions under the Corporations Act and National Credit Act. It further explains the procedures for lodging notifications, the application of qualified privilege, and the consequences of failing to meet these reporting duties.
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