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RG 260 Communicating findings from audit files to directors, audit committees or senior managers

regulatory guide – 260

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)