Regulatory Alerts2025-10-14 | RG-260RG 260 Communicating findings from audit files to directors, audit committees or senior managers
The Australian Prudential Regulation Authority issued this guide to specify which financial reporting and audit quality findings are communicated to directors, audit committees, senior managers, and audit firms. It outlines the specific criteria for selecting findings identified during audit file reviews and details the procedural framework for such communications. The document further establishes the required timing and processes that the regulator will follow when delivering these messages to the relevant stakeholders.
Issued 15 October 2025
This guide is for directors, audit committees and senior managers of companies, responsible entities, superannuation trustees or disclosing entities, and for audit firms.
It explains which financial reporting and audit quality findings identified from our reviews of audit files we would communicate to the relevant directors, audit committees or senior managers. It also provides guidance on the process we will follow and the timing of our communication.
Download RG 260 (PDF 371 KB)